A lack of macro-level First, China's current preferential tax policies in science and technology, business-object-largest number of preferential tax policies for technological innovation, accounting for the largest, but with scientific research institutions, universities and individuals targeted tax incentives than in the absolute number of and accounted for almost the same on both, basic research is important, but business-oriented research is the application of scientific and technological innovation at the core of the current technology there are no outstanding tax incentives and technological innovation in enterprises in the central position, this is the existing tax policy encourage the existence of technological innovation a priority.