Abstract：As an essential part of innovation policy system,tax policy has important function for enterprises to improve independent innovation initiative,increase RD input and promote scientific and technical achievements transformation.Combining with the characteristic and requirement of strategic emerging enterprises independent innovation,the effectiveness evaluation index system of tax policy promoting enterprises independent innovation,is constructed upon policy layout rationality,policy tool scientificity,policy flexibility,and policy implemention.Then the policy effectiveness evaluation method based on rules and Fuzzy Borda Number Analytical Method is designed to evaluate China s current tax policy effectiveness in promoting strategic emerging enterprises independent innovation.It provides the method support and decision-making reference for government department to optimize the tax policy system in order to drive strategic emerging industry innovation and development forward.
王宏起;孙继红;李玥. 战略性新兴企业自主创新的税收政策有效性评价研究[J]. , 2013(6): 63-69.
Wang Hongqi;Sun Jihong;Li Yue. Research on the Effectiveness Evaluation of Tax Policy to Strategic Emerging Enterprises Independent Innovation. , 2013(6): 63-69.
2013, 
