英语翻译税收作为国家宏观调控的重要杠杆,对激励企业自主创新,增强企业创新能力,健全企业创新机制,营造企业创新的良好环境,

英语翻译
税收作为国家宏观调控的重要杠杆,对激励企业自主创新,增强企业创新能力,健全企业创新机制,营造企业创新的良好环境,具有其它经济手段不可替代的独特作用.因而,运用税收政策,实施税收制度创新就是推动自主创新的现实选择.自主创新本身的特性决定了需要税收制度的支持,同时税收对人力资本的影响,税收对企业投入研发资本的影响决定了通过税收制度的激励,可以促进企业的自主创新水平上升.但是,现在我国的税收政策还存在着诸多的问题,如增值税制不适应自主创新发展的要求、缺乏系统性、对高科技人才的支持不足等等.因此,本文在理论分析的基础上,针对我国现行税收政策的现状和不足之处,借鉴其他国家的经验和现行的制度提出完善我国促进自主创新税收政策的设想,增强企业自主创新的能力和国际竞争力.

Revenue as the state's macroeconomic regulation and control of an important lever to encourage enterprises for independent innovation and enhance their ability to innovate and improve the mechanism for enterprises to innovate and create a favorable environment for enterprises to innovate,with the rest of the economy means the unique role irreplaceable.As a result,use of tax policies,the implementation of the tax system to promote innovation is a realistic choice for independent innovation.The characteristics of independent innovation in itself a decision needs the support of the tax system,taxes on the impact of human capital,research and development tax on corporate capital investment decisions through the impact of the tax incentive system,enterprises can promote the increased level of independent innovation.However,China's tax policy there are still many issues,such as value-added tax system are not suited the requirements of the development of independent innovation,the lack of systematic,with the support of high-tech talent shortage,and so on.Therefore,this paper on the basis of theoretical analysis,in view of the existing tax policy and the inadequacy of the current situation,learn from the experience of other countries and to improve the existing system of independent innovation of China's tax policy to promote the vision and enhance their independent innovation capacity and international Competitiveness.