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| How Fiscal,Taxation and Financial Policy Promotes Science and Technology Innovation: Based on Content Analysis of the Policy Texts from 1979 to 2020 in Shanghai |
| Li Xiang1, Yin Linsen2 |
1. School of Finance & Public Administration,Shanghai Lixin University of Accounting and Finance,Shanghai 201209,China;
2. School of Fintech,Shanghai Lixin University of Accounting and Finance,Shanghai 201209,China |
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Abstract This article takes the fiscal,taxation and financial (FTF)policies supporting science and technology innovation in Shanghai from 1979 to 2020 as analysis samples,applies content analysis and co-word cluster analysis method to investigate the evolution and the characteristics of policy tools selection.The research shows that Shanghai has formed a direct stimulus policy framework with special project investment,tax relief and fund guidance.The FTF policies are confronted with structural problems of oversupply on the environmental side and insufficient on the demand side.Policy tools have a significant incentive and traction effect on the two sides of R&D and industrialization in the innovation value chain but the impetus in the pilot scale production stage is weak.The policy focus in each evolution stage is scattered and policy synergy is not high.Policy makers should pay attention to optimize the internal structure of FTF policy,deploy of policy tools on the demand side,develop policy tools package based on innovation value chains and establish a cross-sector coordination mechanism.
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Received: 29 April 2021
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2022, Vol. 3 
