Science Research Management

Science Research Management ›› 2025, Vol. 46 ›› Issue (10): 1-8.DOI: 10.19571/j.cnki.1000-2995.2025.10.001

• CF5163DE-7DC •     Next Articles

China′s fiscal policies for scientific research: Practical logic, and optimization pathways

Chen Xiaohong1,2, Chen Anqi3, Xie Zhiyuan4   

  1. 1. School of Frontier Crossover Studies, Hunan University of Technology and Business, Changsha 410205, Hunan, China;
     2. Xiangjiang Laboratory, Changsha 410205, Hunan, China; 
    3. School of Finance, Hunan University of Technology and Business, Changsha 410205, Hunan, China; 
    4. School of Digital Media Engineering and Humanities, Hunan University of Technology and Business, Changsha 410205, Hunan, China
  • Received:2024-08-07 Revised:2025-07-09 Accepted:2025-07-10 Online:2025-10-20 Published:2025-10-14

Abstract: Fiscal policies for scientific research play a pivotal role in advancing the innovation-driven development strategy. Enhancing the quality and efficiency of these policies is essential for improving the overall performance of the national innovation system and achieving Chinese modernization. This study employed a qualitative research approach to systematically examine the practical logic and optimization pathways of China′s fiscal policies for scientific research. The main findings are as follows: (1) The policy framework is grounded in the National Innovation System Theory and the Theory of National Competitive Advantage. The government employs fiscal expenditure and tax incentive policies to orchestrate the allocation of innovation factors and propel the momentum of scientific and technological innovation. (2) Since the 18th National Congress of the Communist Party of China, policy practices have evolved to feature stronger guidance through public spending, more pronounced effects of tax incentives, and a more integrated approach to fiscal coordination. These shifts reflect the adjustment of government functions, the strengthening of enterprises as primary innovation actors, and the development of a modernized industrial system. (3) At present, key challenges include constraints of policy dependency on innovation performance, lack of systematic evaluation of policy synergies, inadequate mechanisms for talent incentives, and underdeveloped mechanisms for research commercialization. Therefore, further efforts are required to realign policy orientation and functional roles to drive enterprise-led innovation, leverage platform development and talent support to overcome barriers in basic research, and enhance institutional guarantees and service systems to foster cross-sectoral collaboration. These insights will contribute to the theoretical and practical discourse on strengthening the foundational systems of all-round innovation.

Key words: fiscal policy for scientific research, fiscal expenditure, tax incentive, innovation-driven