For a country or a region, the main impetus for its development comes from science and technology, which has become an indisputable fact in today's society. As an important means to promote scientific and technological development and technological progress, technological innovation is the fundamental guarantee for regional economic development and comprehensive strength improvement. The level of technological innovation also directly affects the overall process of regional social comprehensive development. Since the 18th national congress of the CPC, China has placed innovation at the core of its national development strategy and attached great importance to scientific and technological innovation. General secretary xi jinping has pointed out that science and technology are the foundation of national prosperity and innovation is the soul of national progress. Therefore, it is necessary to implement innovation‐driven development. Due to technology innovation property of public products, means of government intervention is required to ensure the smooth progress of technology innovation activities, and government funding and government procurement of enterprise technology innovation activities directly influence and indirect influence tax incentives and safeguards, fiscal policy has become to promote enterprise technology innovation, the key to improve the capacity.