Thus, technological innovation is a complex system, different stages have different characteristics, tax policy at all stages of technological innovation have some incentives, but in different stages of their role is different: in technological innovation and R & D stage industrial production stage, the stronger the incentive tax policy, and in the transformation stage of technological innovation, the role of tax policy is weaker than some of the incentive, therefore, to develop tax incentives for technological innovation should be the specific phase of the characteristics of the different stages of intensity of different policies were developed.