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一、税收优惠政策促进科技创新和产业升级的作用机理 在促进科技创新和产业升级方面,税收优惠政策主要是降低科技开发成本、调节收益、降低风险等方面发挥积极作用。 1.运用税收优惠政策降低科技开发成本和调节风险企业收益。 促进科技创新和产业升级往往需要大量投入,这些投入可以来自债务融资,也可以来自股权融资。而大部分企业(尤其是中小型企业)在
First, the tax incentives to promote scientific and technological innovation and industrial upgrading mechanism In promoting scientific and technological innovation and industrial upgrading, preferential tax policies mainly to reduce the cost of scientific and technological development, regulatory benefits, reduce risk and play an active role. 1. Use preferential tax policies to reduce the cost of science and technology development and regulate the return of venture capital. To promote technological innovation and industrial upgrading often require a lot of investment, these investments can come from debt financing, but also from equity financing. Most businesses (especially small and medium-sized businesses) are there