Fiscal and Tax Law Responses in the Context of a New National System
China is accelerating efforts to strengthen its new national system to advance scientific and techno-logical innovation.This new national system not only requires the mobilization of resources from all as-pects to support scientific and technological innovation,but also attaches importance to the motivation and creativity of all kinds of scientific and technological innovation subjects.Modern Fiscal and Tax Law should not only reinforce the material foundation of this system from the perspective of financial strength,but also pay attention to the guiding role of fiscal and tax rules in influencing behavior.In Chi-na,there are corresponding institutional arrangements in the division of scientific and technological in-novation authority,tilted treatment of government procurement and targeted tax incentives,etc.Howev-er,there are also many shortcomings,which impede the play of its function of supporting innovation.Currently,China should optimize the allocation of scientific and technological innovation authority,en-sure resource availability for key technological research and development,strengthen the dual role of government procurement in safeguarding and guiding innovation,and expand the focus and scope of ex-isting tax incentives to establish an incentive-based tax system that fosters scientific and technological innovation.
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