Study on incentive taxation policies for technology innovation — Based on comparison with China and the United States

Enterprises´ technology innovation is as the same as characteristics of public goods. So the government should play the important role for solving market failure. Tax preference policies, as one of most important tools of government´s macro-control and adjustment, is very necessary for technology innovation. With analysis on tax preference on innovation of the United States, we conclude that the government of China should set up more perfect incentive tax preference policies in order to internalizing external innovating benefits and weakening innovating uncertainty as well as.