In order to implement our strategy of independent innovation, China's tax policy need to provide the necessary environment for external incentives for the innovation of domestic enterprises. Our current tax policy on R & D incentives are not sufficient, the preferential tax system is not perfect and preferential tax policy emphasis on innovation and results, and personal income tax preferential policies is not obvious. Next, adjusting the policy incentives should be focused on China, we should be part of the tax incentives on R & D core, at the same time speed up the reform of corporate income tax system, improve the innovative talents on tax incentives and help improve tax collection and management system for independent innovation.%为实施自主创新战略,需要从税收政策上为国内企业的自主创新提供必要的外部激励环境.我国现行税制存在对自主研发激励不足、税收优惠体系不完善、税收优惠政策偏重于创新结果以及个人所得税优惠不明显等问题.下一步应当调整政策激励重点,确立研发环节税收激励的核心地位,同时要加快鼓励创新的企业所得税制改革,健全创新人才的税收激励机制,健全有利于自主创新的税收征管制度.
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