Research On Strategic New Industry Tax Incentive Policy

Recalling the history of industrial development, each country begins with the advanced technology and invention, cultivates a leading industry with competition, leading international level competitive, large-scale, demonstration driving effects, to influence and lead a country and the world economy. From "Science also includes in productivity" to "Science and technology is productive forces, science and technology is first productive force", and then the thesis "Innovation is the soul of a nation's progress, is an inexhaustible motive force of human progress," and "the original innovation is a source of national competitiveness", that is all the development and utilization of Marxism basic principles in China.Originating from the impact of the international financial crisis in2009, in order to alleviate the bottleneck of resources and environment, promote industrial upgrading and economic development patterns and enhance the international competitive advantage, the Central Party Committee, the State Council make a decision of "cultivating a strategic new industries ". In theory, fostering strategic new industries is the starting point of the industrial upgrading and the direction of optimizing industrial structure, the core of that is three major changes of industry, elements of demand and industrial structure, that is promoting economic growth rely mainly on the second d industry to first, second and third industries with co-operation in industrial structure; promoting economic growth by relying on increasing consumption of material resources to relying mainly on advances in technology, improvement of workers' quality, and innovation of management in element investment. History suggests that each economic crisis breeds a new round of scientific and technological revolution, science and technology lead to the future.The incentive problem is the core issue of the research of economics, tax incentive is an important part of motivation theory. From the developing trajectory of emerging industries, in the process of development of emerging industries, emerging industries from all over the world always come with the strong support of the preferential tax policies, for example, in the technology research, independent innovation and achievements transforming part, each country has adopted support policies to increase the preferential tax policies for strategic new industries and enforce different incentives measures to strengthen the tax system incentive degree of strategic new industries and give full play to the preferential tax policies to promote scientific and technological achievements transformation.The main task of building the modern industrial system is to upgrade the traditional industries and foster and develop strategic new industries, as well as to develop modern service industry. As one of northeast old industrial bases, Heilongjiang Province must optimize the industrial structure to further enhance the coordination and sustainability of development. In addition, Heilongjiang Province also has to get rid of the dependents of "yuanzihao" products, increase Scientific and technological content, promote the prolong of industrial chain and the development of supporting industries and industrial clusters so as to upgrade industrial level and boost the structural optimization by rounding the development of "ten key industries". At present, the development of strategic emerging industries exists some problems, such as the overall size of a small production, limited leading role on the local economy, the industrial structure oriented to the traditional industries, non-coordination of product development and application, the imbalance input of industrial funding, the phenomenon of "following suit" and overheating in some areas and so on. The SWOT analysis of development of strategic new industries in Heilongjiang Province manifests that its outstanding industrial advantages provide the obvious opportunities and development of strategic emerging industries has a giant development potential and will become a growth point of future economic development. Therefore, Heilongjiang province can foster and develop strategic new industries through the aspect of tax supporting.In view of this, the author starts with the theory of industrial policy, from basic research model, policy performance, model construction, demonstration analysis to policy regulation and design, adopts a variety of analytical methods of modeling, empirical measurement and case, considering industry, industrial upgrading and industrial tax as the threshold, elaborates the development status of Heilongjiang industry and strategic new industries, industrial competitiveness, upgrade the industrial structure and evaluation, industry, tax policies, the industry tax burden, the industrial structure of the tax burden on industry such as preferential tax policies for the effect of a more detailed exposition, argumentation and statistical measurement analysis which leads a series of reference data. By the way of every link cost and benefits influence, regulation of the industry tax plays on the regulation effects of strategic new industry. The development of strategic new industry contains a number of sectors, including technology research and development, achievements transformation and product production and sales. From the principle of Economics of Regulation and the Economics of Law, tax policy affects industrial material capital in tax burden, industry financing cost and human capital tax burden, optimizing the tax regulation design can encourage and guide the strategic new industry, and to achieve fair, efficiency, independence and security.In order to safeguard the interests of taxpayers, referring to the COSO internal control framework, the author builds a internal control system of corporate tax-related risk management, and makes a effective control of tax-related risk effectively in Harbin City Pharmaceutical. Based on CTAIS system data, tax Burden early warning model built can screen corporate tax to realize intellectualization of value added tax analysis. At the same time, under the game balanced perspective the author analyses the way to protect corporate interests during tax law enforcement. On this basis, from the state and local government, the author defines the main function of policy-maker, namely, building tax incentive mechanism and refining the tax incentive policies, innovating current tax system. On account of financing, research, achievement transformation and income distribution, the author proposes targeted tax policy and regulation design in different steps.Following the principles of government guidance, market operation, project or product incentive, building tax incentive mechanism includes encourage risk investment and tax incentive mechanism, the independent innovation tax incentive mechanism,enterprise technology investment and interests compensation mechanism and the human capital investment tax incentive mechanism; value-added tax of tax incentive policy includes tax refund of value added tax and buy high-tech products and spending input tax deduction ChaoShuiFu refund; business income tax contains establishing technical risk reserve fund, tax exemption of foundation stage, tax exemption of technical innovation research interest on the loan and technology premium provided by financial and insurance institutions,expanding the scope and extend tax deduction standard time limit losses offset tax credit extension tax and second investment tax refund; individual income tax covers implementation of equity incentive,royalty income tax exemption, research and development personnel training spending tax deduction and dividend extra dividend exemption. Heilongjiang Province has fragile local financial, such as "ate meal the finance","land financial" and "oil financial" problems,so fighting for the tax incentive policies pilot and adjusting by sharing tax sharing ratio is indispensable.