Research on the policy of finance and taxation in China´s industrial clusters cooperative innovation

Adopt the relevant data of “China Science and Technology Statistical Yearbook”, and employed factor analysis methods, obtained the correlation coefficient of impact factor in China´s large and medium-sized enterprise independent innovation ability, pointed out that choosing industrial Clusters cooperative innovation is an optimal strategy of the company´s competing game. However, the fiscal policies of the Government Industry Cooperative Innovation Cluster still have a lot of problems. Industrial Clusters Cooperative Innovation Policy system and Corresponding countermeasures has the feature of stage, targeted, timely, and feasible where is propose creation of industry cooperative innovation in clusters and fiscal policies favorable operating mechanism model which is base on system theory in this text .This Research will play a positive role in improve the government policies.