Looking from the international environment, the independent innovation of enterprise has become the main power which uphold the economy growth in various countries, while looking from the domestic environment, promoting the industry technical level through independent innovation is the masterstroke of transforming the economy growth way. At present, the independent innovation ability of the mid- scale and small-scale enterprise in our country is quite weak, they are still in initial period because various factors are restricting their enhancement. This article compares the financial and tax po...