科技广场Issue(1)：17-26,10.
促进低空经济企业关键核心技术突破的财税政策研究
Fiscal and Tax Policies for Promoting Breakthroughs in Key Core Technologies of Low-altitude Economy Enterprises
摘要
Abstract
Breakthroughs in key core technologies are essential for the develop-ment of the low-altitude economy and are also closely related to national security and long-term strategic interests.As the foundation and important pillar of national gover-nance,finance plays a crucial role in optimizing resource allocation and strengthening innovation incentives.However,a review of current fiscal and tax policies in the low-altitude economy sector indicates that the existing policy framework still has several limitations,including incomplete tax incentive policies,limited effectiveness of fiscal subsidies,and inadequate incentive mechanisms for professional and technical talents.Based on this,this article proposes an optimization path of fiscal and tax policies to support low-altitude economy enterprises in China to break through key core technolo-gies.关键词
低空经济/关键核心技术/财税政策Key words
Low-altitude Economy/Key Core Technologies/Fiscal and Tax Poli-cies分类
管理科学引用本文复制引用
彭瑞娟..促进低空经济企业关键核心技术突破的财税政策研究[J].科技广场,2026,(1):17-26,10.基金项目
国家社会科学基金一般项目"税收优惠赋能传统制造业智能化转型的机制与路径研究"(项目编号:25BJY061) （项目编号:25BJY061）
江西省哲学社会科学重点研究基地项目"新质生产力背景下财税支持低空经济企业关键核心技术突破研究"(项目编号:24ZXSKJD58) （项目编号:24ZXSKJD58）
