On Promoting Independent Innovation Tax Policy And Tax Management System Related Research

Innovation is the soul of a nation’s progress and an inexhaustible motive force for the prosperity of a country. To support independent innovation and promote technological progress is an important strategic decision which greets a new era challenges by facing the quick changes of the complex situation in global scientific and technological development. Independent innovation has very important meaning for expediting changes of economic development modes, promoting strategic adjustment of economic structure, dealing with international completion, and protecting health development of economy and society.Theory and practice have proved that many factors affect innovation, including the closing relationship between tax policy and independent innovation. A good tax policy is to support and promote independent innovation. It is worth of serious study in establishing effective and incentive tax policy, promoting the development of independent innovation, and enhancing the competitive strength of China’s science and technology. Due to tax policy is based on the role of the taxation administration system, scientific tax administration system helps to exert tax policy effects. Meanwhile, we should also further explore tax administration system issues.In this paper, we use the combination of empirical analysis and normative analysis, qualitative analysis and quantitative analysis, historical analysis and international comparisons, aggregate analysis and typical survey research methods to seek to achieve the following research purpose. From theory perspective, we analyze relationship and effect between tax policy and independent innovation. From policy perspective, we systematically analyze the history and reality of our country to promote the independent innovation tax policy. By drawing on international experience and practice, we evaluate pilot operation of tax policy in Zhongguancun National Innovation Demonstration Zone, and thus to explore our country to promote independent innovation policy problems and suggestions. From management perspective, we analyze current situation of Chinese tax administration system, restrict promotion of innovation tax policy effects and tax administration system barriers, and also explore the suggestions for Improvement of taxation administration system. Specific chapter is organized as follows: Chapter1is an introduction. The main contents include establishing research problems, research background, significance of the research, review of domestic and foreign literature points of view. And based on that, to expand on the subjects of this study, the research purpose, research framework and research methods.Chapter2is theoretical analysis of tax policy to encourage independent innovation. The main contents include the characteristics of the innovation and the need for government intervention, the public nature of the results of independent innovation, the effects of externalities, the process of risk decisions that result in government intervention, especially the need for tax incentives. The mechanism of action of the tax incentive policies demonstrates the effectiveness of the tax policies and limitations. Tax administration system runs impact of administrative efficiency and compliance costs of taxpayer, also determines the oversight mechanisms and other reasons. Therefore, tax policy and the taxation administration are closely related.Chapter3is to promote international experience and enlightenment on independent innovation tax policy. The main contents include the experience of the world to encourage independent research and development, strengthen research cooperation incentives, entrepreneurship incentives and SME innovation, strengthen the talent incentive, nurture and support rising industries, and encourage technology transfer and the introduction of digestion and absorption of re-innovation practices and inspiration.Chapter4is the history and reality of China to promote independent innovation of tax policy. The main contents include development of tax policy by promoting independent innovation in the periods of1978-1993,1994-2005, and after2006. In China, by constantly improving the independent innovation system, the related tax policies have been put forward, and rendered in the macroscopic total large and medium-sized enterprises to innovate more active, high-tech innovation backbone enterprise fund R&D investment the main source of government funds is an important complement to R&D investment characteristics, tax policy to promote the development of independent innovation with remarkable results, and there are many problems.Chapter5is to research on a typical tax policy survey of Zhongguancun National Innovation Demonstration Zone. The main contents include the background of Zhongguancun National Innovation Model development and construction, the early exploration of the of Zhongguancun tax policy, the four pilot tax analysis in Zhongguancun, and the effect evaluation of Zhongguancun pilot tax policy. The comparative analysis of the pilot tax policy targets and operating results, there is a big gap between actual operation and the policy objectives. And also, we have failed to achieve the expected tax reeducation, incentives R&D, and expansion of high-tech enterprises, encourage enterprises to increase staff training and promoting of stock implementation.Chapter6is to promote independent innovation tax policy issues and countermeasures. The main contents include the reality-depth analysis of the main problems of China’s independent innovation tax policy, and then study how to grasp the principle of tax policy optimization, and optimal adjustment of the suggestions on the specific tax policy.Chapter7is to promote independent innovation of the taxation administration system problems and countermeasures, include analyzing the relationship between Chinese tax policy and taxation administration system, researching the main tax administration system problems which currently restrict the effect of independent innovation tax policy. And also, to address that designing the top level of management system, the supervision mechanism of tax competition and tax administration, strengthen the tax expenditure analysis evaluation system and other construction suggestions. In this paper, research results and possible innovations include the following aspects:Firstly, based on the new situation of reform and development of Chinese tax policy, in particular, the tax policy operation of Zhongguancun National Innovation Demonstration Zone, we realized that the current innovation tax policy threshold is too high by learning from international experience. And also, the problems of policy design objections, the dispersion of policy focus, as well as the overall heavier tax burden, are lead to put forward proposals for reform of the optimization principles and specific taxes.Secondly, analyzing Chinese independent innovation of tax policy, we theoretically demonstrate the relationship between tax policy and tax administration policy. We realize that the deeper tax administration system problems restrict effects of independent innovation on tax policy.Last, We concretely research Chinese tax administration systems problems including low efficiency of policies, poor enforcement, weak supervision and restraint. Besides that, we analyze how to restrict the effects of independent innovation on tax policy, and thus to combine public administration and public policy theory, to raise evaluation system suggestions, which include institutional strengthening top-level design, sound competition oversight mechanisms, consummation of the tax expenditure analysis.