Abstract: The commercialization of research findings has obvious technology spillover effects; during the process of commercialization of research findings, there exist positive externalities of varying degrees, so relying solely on the market mechanism will lead to production distortion and lower efficiency of market resources allocation to a certain extent. Therefore, it is essential for the government to play a role of guiding and supporting through the corresponding capital investment and preferential policies. After four decades of reform and opening up, the commercialization of scientific and technological achievements is playing an increasingly prominent role in promoting innovation-driven development and economic development. However, from the perspective of the actual situation, there are still some problems in the commercialization of scientific and technological achievements in China, the root cause of which is not only the problems in the policies of scientific and technological development and the management mode itself, but also the inadaptability and mismatch of fiscal and taxation policies. At this stage, the government should promote the commercialization of research findings from the macroscopic angle, not only giving direct fund support through fiscal policies, but also further implementing the preferential tax policies for scientific research entities, in particular, it should further implement the various measures for the small, medium and micro technology-based enterprises in the new round of tax cuts and fee reductions policies, and reduce the comprehensive costs of the commercialization of scientific and technological achievements through the financial and other supporting measures, so as to strengthen the realistic impetus for the commercialization of scientific and technological achievements.

Key words: commercialization of research findings; fiscal and taxation policies; supporting role; preferential tax policy; tax reduction and fee reducing