内容摘要：

我国先后颁布了一系列鼓励企业自主创新的税收政策，但就实施效果来看，还存在一些不足。有鉴于此，本文在借鉴发达国家促进企业自主创新税收政策的基础上，提出了我国促进企业自主创新税收政策的调整思路。

关键词：自主创新　科技 税收政策

abstract：a series of preferential tax policies promoting self-innovation of enterprises have been promulgated in china but the implementation effects are not very desirable. based on experiences of developed countries, this paper proposes some suggestions for adjusting the tax policies promoting self-innovation of enterprises.

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