Yuan Haiyan, Deputy Director of Enterprise Department of Ministry of Finance

At present, the overall level of scientific and technological innovation in China is not high, especially the independent innovation ability of enterprises is still far behind that of foreign countries. We should resolutely implement the central government's policy of "taking enterprises as the main body, taking the market as the guide and combining Industry-University-Research", comprehensively apply fiscal and taxation policies, encourage and guide innovative elements such as R&D talents and key technologies to gather in enterprises, comprehensively improve the independent innovation ability of enterprises, and gradually form new competitive advantages based on scientific and technological progress and technological innovation. Promote the adjustment of economic structure and the transformation of development mode, and create favorable conditions for all kinds of enterprises to go abroad to carry out international operations.

First, attach importance to increasing financial policy support.

It is necessary to vigorously support large enterprises or enterprise groups to directly establish R&D centers or engineering centers, and set up horizontal R&D teams to provide basic conditions for enterprises to carry out research and development of pre-competitive technologies, forward-looking technologies and strategic technologies, as well as research and development of important technologies involving national security, embodying national strategic thinking and enhancing national status. It is necessary to vigorously support the construction of public R&D platform, give full play to the basic supporting role of public R&D platform, provide basic conditions and platform mechanism for independent innovation of various enterprises, especially small and medium-sized enterprises, and meet the technological innovation needs of various enterprises, especially small and medium-sized enterprises.

Second, we should pay attention to the lever adjustment and incentive function of tax policy.

It is necessary to learn from international standards and experience, appropriately increase the pre-tax deduction amount of R&D input cost of enterprises, and allow enterprises to carry forward the taxable income after the deduction of R&D input cost in the current period. It is necessary to actively promote the transformation from production-oriented value-added tax to consumption-oriented value-added tax, promote enterprises to form an internal dynamic mechanism for independent innovation, and encourage enterprises to accelerate technological transformation and equipment upgrading. It is necessary to accurately grasp the domestic technology gap and market demand, timely adjust the import tariff and import value-added tax reduction and exemption policies, continuously improve the pertinence and effectiveness of policies, and encourage domestic enterprises to introduce key technologies and imported equipment for research and development and testing.

Third, we should pay full attention to the standardization and incentive function of financial accounting policies.

We should continue to improve the system of capital, technology, talents, management and other production factors participating in the distribution, focus on improving the weight of innovative factors such as talents and technology participating in the distribution, and create a good institutional platform for enterprises to introduce innovative factors such as R&D talents and key technologies. Enterprises should be encouraged to innovate independently in financial system and accounting policy, and allowed to extract R&D according to a certain proportion of sales revenue, which will be used exclusively for enterprise technology research and development, trial production of new products and popularization and application of new processes and technologies. At the same time, enterprises are allowed to implement accelerated depreciation methods for instruments and equipment used for research and development.

Fourth, we should pay attention to the guiding function of government procurement policy.

It is necessary to establish a government first purchase or order system, encourage enterprises to innovate independently, implement the government first purchase or order method for trial products produced or developed by domestic enterprises and new products and equipment that are first put on the market, and guide the society to boldly adopt new products and equipment. It is necessary to establish a financial subsidy mechanism for the first purchase risk, encourage and guide the government to buy various social funds such as funds, and be brave enough to buy independent innovation products of domestic enterprises. Units or individuals who purchase the first (set) of independent innovation equipment or products shall be rewarded according to a certain proportion of the purchase price, and subsidies shall be given to those who suffer losses due to the use of the first (set) of equipment or products.

Fifth, establish and improve the transfer and diffusion mechanism of independent innovation technology.

It is necessary to study and establish a mechanism to promote the transfer and diffusion of independent innovation technology, build a platform between research institutes and enterprises, promote the exchange and integration between research institutes and enterprises, and promote the real and effective combination between institutions in Industry-University-Research. At the same time, we should always put the transformation of scientific and technological achievements in an important position in financial work, focus on changing management methods, change the declaration methods of scientific and technological R&D projects that do not meet the requirements of scientific development, always adhere to the principle that all applied scientific and technological R&D projects are declared by enterprises, truly establish a management model with enterprise R&D as the main body, and promote the commercialization and industrialization of scientific and technological achievements projects.