中经评论：财政政策向科技创新注入动能

Core Viewpoint - China's technological innovation capabilities are steadily improving, with significant technological achievements emerging rapidly, supported by robust fiscal policies such as tax reductions and increased financial investment [1][2]. Group 1: Fiscal Policy Support - Fiscal policy serves as a crucial tool for macroeconomic regulation and is essential for supporting technological innovation [2]. - Structural tax reductions and exemptions have been implemented to alleviate the financial burden on enterprises, particularly in the technology and manufacturing sectors, with tax reductions and refunds amounting to 1.3336 trillion yuan in the first eight months of this year [2]. - The R&D expense deduction policy has been enhanced during the "14th Five-Year Plan" period, effectively incentivizing enterprises to increase their R&D investments, creating a virtuous cycle of policy guidance, R&D investment, and improved benefits [2]. Group 2: Financial Investment - National fiscal science and technology expenditure is projected to reach 5.5 trillion yuan during the "14th Five-Year Plan" period, representing a 34% increase compared to the "13th Five-Year Plan" [3]. - The focus of this funding is on basic research, applied basic research, and national strategic technology tasks, with cumulative investment in basic research reaching 730 billion yuan and an average annual growth rate of 12.3% [3]. - Continuous efforts are needed in policy and financial support to achieve high-level technological self-reliance, emphasizing the importance of prioritizing technology in fiscal spending [3]. Group 3: Policy Coordination - Strengthening the coordination between fiscal and financial policies is essential, utilizing tools such as loan interest subsidies and government investment funds to attract more financial resources and social capital towards technological innovation [4]. - Addressing the financing challenges faced by enterprises, particularly those with high intellectual property value but lacking sufficient collateral, is critical for supporting technological innovation [4]. - The combination of fiscal and financial policies will significantly enhance the implementation of the innovation-driven development strategy and accelerate the construction of a technologically strong nation [4].