Research on tax polices for encouraging independent innovation of enterprise

Enforcing the tax policies supported by the scientific and technological independent innovation is to promote our scientific and technological level and economic power, which can regulate our economic structure and change the way of our economic growth. This paper gives an analysis on how to make the effective use of tax incentives well and points out that China should actively create a tax policy environment suitable for the flow of innovative factors, and this makes the innovative enterprises become the vigorous basis and fountain of national innovation system. © 2011 IEEE.