随着中国特色社会主义进入新时代，创新正日益成为维持和驱动中国经济可持续发展的决定性因素。在以市场机制为基础，企业为主体的创新过程中，政府财税扶持政策（特别是财政补贴和税收优惠政策）在激励与引导企业创新的过程中发挥着重要作用。因此，研究财税扶持政策对企业创新行为的影响，提高政策的精准性和有效性，具有重要的理论意义和应用价值。本课题由此出发，基于微观视角，按照影响机制→政策制定→实施→评价的分析路径，运用计量经济学方法开展研究。本课题在客观地分析和总结我国政府补贴和税收优惠政策实施效果的基础上，检验地方政府在运用财税扶持政策促进企业创新中的作用，分析财税资源配置对企业创新的影响及理论机制，并研究财政补贴和税收优惠政策对企业创新行为异质性的影响。通过上述研究，全面客观地揭示财政补贴和税收优惠政策对企业创新行为的影响，从而构建有利于企业创新的财税扶持政策体系，为我国创新驱动发展转型提供决策。

Socialism with Chinese characteristics has entered a new era, innovation is increasingly becoming the decisive factor in maintaining and driving China's sustainable economic development. In the process of innovation, which is based on the market mechanism and the enterprise act as the main body, the government fiscal and taxation support policy (especially the fiscal subsidy and the tax preferential policy) plays an important role in inspiring and guiding the enterprise innovation as well as improving the accuracy and effectiveness of policy. Therefore, it has important theoretical value and application value to study the influence of fiscal subsidy and tax preferential policies on the innovation behavior of enterprises. Based on the micro perspective, we apply econometric method to carry out this research, according to influence mechanism, policy making, implementation and evaluation analysis path. On the basis of analyzing and summarizing the effect of government subsidy and tax preferential policies in our country, this paper examines the role of local governments in promoting enterprise innovation by using fiscal and taxation support policies and analyzes the impact of fiscal and taxation resources on enterprise innovation and theoretical mechanisms, then we analyze the heterogeneous impact of fiscal subsidies and tax incentives on enterprise innovation behavior. Through the above research, we can reveal the impact of fiscal subsidy and tax preferential policies on the innovation behavior of enterprises, then construct the fiscal and taxation support system which is conducive to enterprise innovation, and provide decision-making reference for China's innovation-driven development and transformation.