广东省中小企业自主创新的环境、问题及对策

文章在对广东省中小企业自主创新环境、问题进行总体分析的基础上，针对广东省中小企业自主创新中的困难和问题．探索地方政府在促进中小企业自主创新中的作用、责任以及政府促进中小企业自主创新的财税政策措施。借鉴国外成功经验，在财政政策上，政府对中小企业自主创新进行直接投资、财政补贴、政府出资设立中小企业自主创新专项基金、建立科技开发准备金制度；在税收政策上，优化政府的税收政策设计、允许中小企业实行加速折旧、制定有利于中小企业自主创新的税收减免政策等。

Guangdong Province Small & Medium Enterprises Independent Innovation of Environment,Problems and Solutions

This paper analyzes Guangdong Province small ＆ medium enterprises independent innovation environment in Guangdong Province, issues, overall basis on the difficulties and problems explore the local government in the role of small ＆ medium enterprises independent innovation, and it have duty, as well as the local government need promote small ＆ medium enterprises independent innovation of the financial and taxation policies and measures. Learn from the successful experience of foreign countries, the local government need do direct investment, financial subsidies, to set up a special fund government-funded, the establishment of scientific and technological development of the reserve fund system on fiscal policy. Government need perfect the tax policy design, to allow small ＆ medium enterprises to accelerate the implementation of depreciation, to develop in tax policy.