Study On The Strategy Of Fiscal Policy To Promote The Development Of Science And Technology Innovation

In order to promote innovation and the development of social economy has become the main characteristic of the era of today's society,all countries in the world to the technology capital as a strategic investment,the development of technological innovation as an important means to enhance their competitive ability.Financial support is a common practice in developed countries to develop science and technology innovation.From the point of view of the essence of technological innovation,it has the obvious characteristics of public products,has created high cost and communication cost are significant characteristics of extremely low.The huge cost of research and development investment is the high cost of innovation of science and technology,but due to the communication cost(fake)is very low in many innovations variable is a typical public goods.This unfair phenomenon,the creators of knowledge products to spend a lot of effort to create product knowledge can not get reasonable returns and cost compensation and lead to the formation of the whole society to reap the profits of the atmosphere.From the point of view of the nature of science and technology,it has a kind of externality,while also showing a relatively strong spillover effect,at the same time,it also has a larger market risk,that is to say,a scientific and technological achievements,the lowest level can bring benefits to producers,but more important is a science and technology achievements may affect an industry,even in some aspects can be on the economy as a whole development process also had a great influence.If the scientific and technological achievements of producers and not because of scientific and technological innovation and access to its due social benefits,it will inevitably suppress the significance of the entire community of scientific and technological innovation.Because of the characteristics of scientific and technological innovation,based on the needs of economic and social development in the whole country,in the process of scientific and technological innovation,government financial intervention is particularly important.This paper based on technology innovation theory and based on the relevant practical experience at home and abroad study on fiscal policy support,in Chongqing City,the status of the science and technology innovation and fiscal policy support the status of technological innovation were analyzed,and to identify the problem,first of all,Chongqing financial technology investment is relatively small,also in the investment structure is not reasonable,followed by the imperfect government procurement mode single and relevant supporting measures.In addition,the Chongqing city in promoting scientific and technological innovation in the venture capital investment is not enough,the risk of investment policy is not perfect.Finally,Chongqing in the tax expenditure policy for the effect of technology innovation is to be improved,the way is single,orientation is not obvious,the preferential offside and absence of phenomenon exist,and so on.The Chongqing problems existing in scientific and technological innovation in support of the fiscal policy,first of all and sort of some provinces and cities in the domestic practices and experience of the foreign advanced countries,proposes that Chongqing should be perfected and improved in the following.First,to optimize the financial support for technological innovation,increase investment,play guidance function,perfect way,promote the construction of production,teaching and research.The second is to strengthen the government procurement play a leading effect,perfect the government procurement policy,procurement scale and scope expansion,demand pull technology products.There is a need to improve the venture capital policy,strengthen the guidance function.The other is in the tax expenditure policy improvement of incentive to technological innovation.