Abstract: Japan has the world’s first-class ability for technological innovation and a number of vigorous innovation-typed enterprises thanks to the energetic support from the government. The Japanese government was guided by “Basic Law of Science and Technology”, “Basic Plan for Science and Technology” and “Comprehensive Strategy of Science and Technology”. The government focused on four main relations -- the relation between the government and enterprises, the relations between the enterprise and its external units, the relations of the enterprise’s internal organizations, and the relations between the enterprise and its individuals. It also adopted a series of measures to inspire enterprises for innovation, such as the preferential taxation policies for deduction and exemption, the “production-university-government” collaborative system and support of the small and medium-sized enterprises. Based on some cases, this paper analyzes some methods for innovation vigor developed the Japanese enterprises under the guidance of the nation’s policies, including active participation and dominance of technological innovation collaboration on the basis of production, university and research institutes, innovation of the cooperation pattern among the enterprises and creation of corporate culture. To inspire China’s enterprise for innovation, it is proposed to formulate preferential taxation policies, take into account the factors of incremental volume and cooperative acquisition on the basis of the preferential taxation policies for the total volume, establish and perfect the new-type national system to bring about the coordinated innovation system integrated with “the government, production, university, research institute and application”, provide the technology-typed and initially-established small and medium-sized enterprises with gratuitous support for their original technological R&D activities, and finance the alliances of small and medium-sized enterprises to improve their independent innovation ability in the special ized and sophisticated-divided market field.

摘要： 日本科技创新能力世界一流，拥有一批极具活力的创新型企业，离不开政府的大力支持。日本政府以《科学技术基本法》《科学技术基本计划》和《科学技术综合战略》为引领，以政府与企业、企业与外部单位、企业内部组织、企业与个人四个主体间关系为着眼点，实施了税收抵免优惠政策、“产学官”合作体制、中小企业扶持配套举措等。结合案例分析日本企业在国家政策指导下培育创新活力的一些做法，包括积极参与并主导产学研科技创新协作、创新企业合作模式、营造企业文化等。为激发我国企业创新活力，建议制定税收优惠政策时，在总量税收优惠的基础上考虑增量及合作购并等因素；建立健全新型举国体制，实现“政产学研用”协同创新体系；面向科技型、初创型中小企业，无偿支持原创性技术研发活动；在专精细分市场领域扶持中小企业联盟，激发自主创新活力。

关键词: 日本政府, 企业创新, 税收优惠, 产学官, 创新活力, 新型举国体制, 协同创新