The related researches that the impact of government subsidies and preferential tax policy of R&D and innovation on the level and the efficiency of enterprises’ innovation in China is summarized, the current policy is major incentive of enterprises or industries. At present, the policy mainly focuses on the incentive of enterprises or industries, which can bring about the problems such as "strategic" innovation of enterprises and insufficient incentive for the subjective initiative of front-line R&D subjects -- R&D talents. Based on the perspective of individual income tax, by comparing the individual income tax systems of four regions, this paper tries to put forward suggestions on directly giving preferential tax to R&D talents on their individual income tax, and discusses the improvement of existing policies of R&D subsidies and preferential tax on corporate income tax. In order to better attract and retain R&D talents, for the strategy of rejuvenating the country through science and technology to inject new impetus in China.