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当今社会,民生的改善需要借助于科技的发展,科技与民生息息相关,而民生科技的发展离不开政府财税政策的支持。改革开放以来,我国十分重视财税政策对民生科技的促进作用并取得了一定的成就,但也存在一些问题。在新的历史背景下,财政支持民生科技创新,应当按照民生财政的基本要求,完善科技自主创新投入机制,规范科技投入预算管理制度,把握财政激励科技自主创新的方向和方式,确定财政投入的重点领域,优化科技资源配置,使有限的投入产生最大的效益。
In today’s society, the improvement of people’s livelihood needs the help of the development of science and technology. Technology and people’s livelihood are closely linked. The development of livelihood science and technology can not be separated from the support of the government’s fiscal and tax policies. Since the reform and opening up, China attaches great importance to the role of fiscal and taxation policies in promoting people’s livelihood and science and technology and has made some achievements. However, there are still some problems. Under the new historical background, financial support for science and technology innovation in people’s livelihood should be based on the basic requirements of people’s livelihood finance, perfecting investment mechanism of independent innovation of science and technology, standardizing science and technology input budget management system, grasping the direction and mode of financial incentive technology independent innovation, Focus areas, optimize the allocation of science and technology resources, the limited input into the most effective.