【摘要】 创新驱动离不开人才驱动。个人所得税作为政府调节收入分配的主要政策工具对创新的影响不容忽视。本文在分析创新内涵的基础上,从公共品属性、正外部性和风险性三个方面探讨了个人所得税促进创新的必要性,认为现行税制缺少对文化创新的激励、科技创新优惠"重成果、轻过程"不利于刺激创新投资、对创新人才倾斜力度不够、立法层级较低影响了政策的权威性等,建议通过扩大文化创新激励范围、优化科技创新优惠形式、提高立法权威性等措施进一步优化个人所得税制。更多还原

【Abstract】 Innovation is inseparable from talent. Personal income tax, as the main policy tool for the government to regulate income distribution, has an important impact on innovation. On the basis of analyzing the connotation of innovation, this paper discusses the necessity of personal income tax to promote innovation from three aspects: public goods attribute, positive externality and risk. The paper argues that the current tax system lacks incentives for cultural innovation, and the preferential preferences for scientific and technological innovation lay stress on achievements and neglect process, which are not conducive to stimulating innovation investment. Besides, insufficient incentives for innovative talents and low legislative level affect the authority of the policy. The paper proposes to further improve the measures such as expanding the scope of cultural innovation incentives, optimizing the form of preferential scientific and technological innovation, and improving the authority of legislation,so as to optimize the personal income tax system.更多还原