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1、第II页武汉科技大学硕士学位论文AbstractWiththearrivaloftheeraofknowledgeeconomy,theinfluenceofeconomicglobalizationandinternationalcompetitionisincreasing.Eachcountrypaysmoreattentiontotheroleofscienceandtechnologyinnovationandtakesscientificandtechnologicalinnovationasthebasic
2、strategy.Atpresent,ourcountryhasalreadysetuprelativelycompletebasicresearchsystemandwidecoverageoftechnicalsupplysystem.However,Chinesescienceandtechnologyinnovationdevelopmentisoutofbalancewithdistinctregional.Theabilityofinnovationinscienceandtechnologyofeaster
3、ncoastalcitiesissuperiortoothercities.wemustpayattentiontootherareas’developmentofscienceandtechnologyinnovationtoachievethefulldevelopmentalloverthecounty.ThispaperselectsHubeiprovincewhoseeducationandscienceandtechnologyresourcesincentralregionisrelativelyricha
4、stheresearchobject.Inordertoboostthedevelopmentofscienceandtechnology,Hubeiprovincepromulgated“HubeiProvincialPartyCommitteeandHubeiThePeopleGovernmenthasadecisionaboutEnhancingAutonomousInnovationAbilitytobuildinnovativeHubei”,“HubeitaxofficialhasaopinionsontheI
5、mplementationofaseriesofEnhancingAutonomousInnovationAbilitytobuildinnovativeHubei”,“GeneralofficeofHubeiProvincialPartyCommitteehasanoticeEnhancingAutonomousInnovationAbilitytobuildinnovativeHubei”andaseriesofdocuments.Thesedocumentsplayagreatroleinpromotingscie
6、nceandtechnologyinnovationofHubei,Butsomelimitationexists.Basedonthisbackground,thispapersystematicallystudiesexistingfiscalandtaxpoliciesinpromotingscientificandtechnologicalinnovationofHubeibasisoflatestresearchresultfromaboardandputforwardsomevaluablecomments.
7、Therearefivepartsinthispaperandthestructureandcontentareasfollows:Firstpart,introduction.Mainlydiscusstheresearchbackground,significance,status,ideasandmethods.Secondpart,fundamentaltheoriesoffiscalandtaxpolicies.Firstly,introducetheconnotation,classificationandt
8、hreecharacteristicsofscienceandtechnologyinnovation.Secondly,expoundstwoimportantfinancialmeasuresofthebasicconceptsofscienceandtechnologyinnovation.Finally,de
