| 中小企业技术创新财税支持体系中外比较 |
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| 引用本文： | 毕克新,郭文刚.中小企业技术创新财税支持体系中外比较[J].科学学与科学技术管理,2005,26(10):60-65. |
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| 作者姓名： | 毕克新 郭文刚 |
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| 作者单位： | 哈尔滨理工大学,经济管理学院,黑龙江,哈尔滨,150080 |
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| 基金项目： | 国家软科学研究计划项目（2002DGZ000020）;国家自然科学基金资助项目（70171039）和黑龙江省普通高等学校骨干教师创新能力资助计划项目（1053G032） |
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| 摘 要： | 对中国与美国、德国、日本、韩国等国家中小企业技术创新财税支持体系中税收政策、财政资助、政府采购等方面进行了比较，分析了国外体系的特点，在此基础上，根据我国的国情，对我国在完善中小企业技术创新财税支持体系方面提出了对策建议。
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| 关 键 词： | 中小企业 技术创新 财税支持体系 中外比较 |
| 文章编号： | 1002-0241（2005）10-0060-06 |
| 收稿时间： | 2005-05-22 |
| 修稿时间： | 2005年5月22日 |
The Comparison of Finance and Tax System Supporting Medium and Small-sized Enterprises' Technological Innovation between in China and in Foreign Countries |
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| BI Kexin,GUO Wengang.The Comparison of Finance and Tax System Supporting Medium and Small-sized Enterprises'''' Technological Innovation between in China and in Foreign Countries[J].Science of Science and Management of S.& T.,2005,26(10):60-65. |
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| Authors: | BI Kexin GUO Wengang |
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| Institution: | School of Economics and Management, Harbin University of Science and Technology, Harbin 150080,China |
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| Abstract: | This paper compares finance and tax system supporting SME technological innovation in China with that in American, Germany, Japan and Korea from the dimensions of preferential tax, government financing and government procurement. Based on the above research, the paper puts forward some suggestions for improving financial support to SME technological innovation in China. |
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| Keywords: | medium and small-sized enterprises technological innovation finance and tax system comparison between China and foreign countries |
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