| In today's world situation,rapid progress in science and technology,competition between countries,between enterprise and the enterprise competition more depends on the ability and level of science and technology progress.A country enterprise technology ability and level,to a certain extent determines the country the ability and level of technological progress.May say,our country has already entered into must rely on scientific and technological progress and innovation to promote economic and social development of the historical stage,in the new stage,how to promote the enterprise technology innovation,and enhance the overall competitive power of the country,has become an important development strategy.As the main body of technical innovation,Enterprises play an important role in promoting the national technology progress.However,the lack of the ability of technological innovation and core technology is still a prominent problem for Chinese enterprise,which is mainly reflected in lack of intellectual property rights,key technology,and core technology.In most of Chinese industry,lack of core technology has seriously hampered the construction of China's economic and the development of industry,so breaking through the low-end locking in the global value chain becomes a very arduous task.Chinese enterprises urgently need to improve the ability of technology innovation so as to realize the transition from “made in china” to “created in china”.At present,the continued ramifications of the financial crisis has not been fully eliminated,and the recovery process of global economy is still very slow.AS the necessary route for the enterprise to walk out of predicament and maintain the development,technology innovation is of great significance to the survival and development of the enterprise.In the case of insufficient domestic and foreign demand,enterprises should increase the grade of investment and innovation so as to improve the ability of technology innovation,which can help the enterprise realize transformation and upgrading and the enhancement of market competitiveness.The government should formulate and publish relevant supporting policies,offer certain preferential policies,such as strengthen the financial support and tax preferential policy support to help Chinese enterprises cope with the current complex business situation and improve the international competitiveness.Based on the above analysis,the focus of the system and policy design should be committed to helping the enterprise cope with the complex situation,ensuring the stable,healthy and sustainable development of our country's economy,and helping the enterprise realize transformation and upgrading and the enhancement of market competitiveness.Among the various policies in promoting independent technology innovation,what role and what effect should the fiscal and taxation policy play;Which situation does the fiscal and taxation policy in;under the new situation and environment,What shortcomings do current fiscal and taxation policies have and how to adjust and optimize;In what combination should the fiscal and taxation policy help the enterprise smoothly pass through different stages of the research and development? How to effective implement financial investment and enterprise technology innovation cooperation How are the function and efficiency of current fiscal policy? How do the fiscal and taxation policies play a positive role in supporting the enterprise successfully realize the technology innovation.These are the mail problems this article tries to discuss and solve.The fiscal and taxation policy is an important component of China's macroeconomic policy.It is of great significance for us to study what fiscal and taxation policy can better support and promote our country enterprise to realize technological innovation.In addition to that,it can also be of great significance for the improvement of our country enterprise's social service system,the enhancement of our level of the enterprise's technological innovation,and the ascension of the whole quality of our whole national economy.This paper attaches great importance to the effect of the financial support and preferential tax policy,which can promote enterprise smoothly realize technology innovation.And discuss how the fiscal and tax policy can encourage the enterprises promote the technical innovation theoretically.Systematically combed the exiting fiscal and taxation policies in our country,and analyzes the existing problems of the current policy theoretically.To compare the effect of financial support and preferential tax policies at different stages of enterprise's technology innovation,this paper creatively constructs a set of statistical indicators from the empirical point of view.Then,establish a corresponding model to analyze and evaluate the effect of the policy.In order to promote the efficiency of financial investment and enterprise cooperation,this article from the perspective of mathematical analysis,build enterprise technical ability of recognition system,a targeted support technical ability is good,and carry out independent innovation pattern of enterprises,so as to play a synergistic effect and optimizing the cost efficiency.Further,this paper summary and compare the experience of fiscal and taxation policies,which successful stimulate enterprise's technology innovation,among developed and emerging developing countries and the typical innovative countries.On this basis,this paper puts forward the corresponding policy recommendations from the perspective of the effect of fiscal and taxation policy,according to the characteristics of each link and the specific situation of enterprise's technological innovation of China.The recommendations can provide reference for the government to make more practical fiscal policy,encourage enterprises to carry out technology innovation,and enhance the international competitiveness of Chinese Enterprises.This article is divided into seven chapters,Chapter 1 is the introduction,Chapter 2 is the theoretical basis of this article,Chapter 3 is the realistic foundation of the paper,Chapter 4 is the construction of econometric model based on research and development process and empirical analysis,Chapter 5 is financial investment and enterprise cooperation collaborative innovation mode analysis Chapter 6 is the study of the international advanced experiences,Chapter 7 is conclusion and policy suggestion.The specific contents are as follows.The Chapter 1 is the introduction.In this part,we introduce the research background and significance of topics,the domestic and foreign literature review,research content,research methods and the innovation and limitations of the research.The Chapter 2 carries on the theoretical analysis on the mechanisms of fiscal and tax policy to encourage technical innovation in Enterprises.Firstly,the paper analyzes the connotation and characteristics of technology innovation,and introduces the influencing factors and three stages of technology innovation in enterprises.Secondly,the paper analyze what kind of financial and tax policies can better stimulate technological innovation of enterprises,put forward the main influence factors of the design of fiscal and taxation policy and the theoretical basis of financial and tax policies,which can stimulate technological innovation of enterprises.Finally,this part analyze the effect of the fiscal and taxation policy,including the analysis of the impact of fiscal and taxation policies on technical innovation in enterprises.The Chapter 3 mainly studies the fiscal and taxation policies,which can better stimulate technological innovation of enterprises.Firstly,this paper analyzes China's current fiscal policy and tax policy in the field of stimulating technological innovation of enterprises.Secondly,put forward the restraining factor of current fiscal policy and tax policy from the aspect of operation mechanism,dynamic mechanism,investment mechanism and risk mechanism.Finally,pointed out problems of the existing fiscal and taxation policies,which stimulates the technological innovation of enterprises.The Chapter 4 mainly analyze the effect of fiscal and taxation policy in the three stage of technology innovation.From the empirical point of view,we firstly construct the statistical index,than use the econometric model to analysis the influence of the policy in the respective innovation phase and the sensitive effect of fiscal and taxation policy on the technology innovation behavior of enterprise.The conclusion is that the government should formulate corresponding supporting policies,according to the respective innovation phase and the different sensitive degree.The Chapter 5 collaborative innovation model analysis to financial investment and enterprise cooperation.From the perspective of mathematical analysis,puts forward to want to notice the fiscal investment and enterprise cooperation governance and synergy effect.Fiscal investment cooperation relations,the government and enterprises from the degree of information symmetry,adverse selection,cultural fit three dimensions,set up enterprise technical ability level of recognition system,and based on the enterprise's technology ability level,targeted to support technology ability is good,and carry out independent innovation pattern of enterprises,so as to play a synergistic effect and optimizing the cost efficiency.The Chapter 6 mainly introduces the international experience the financial and taxation policies stimulating technological innovation in enterprises.Firstly,introduces the relevant experience of the developed country,such as the United States,Japan,France and Australia.Secondly,introduces the relevant experience of the emerging developing countries,such as South Korea,Singapore and India.In the end,summarize the excellent national experience and put forward relevant suggestions from the perspective of fiscal and taxation policies.The Chapter 7 is conclusion and policy suggestion.According to the theory and empirical research on financial and taxation policies stimulating technological innovation in enterprises and lessons drawing from the excellent nations,put forward some suggestions of the future on financial and taxation policies stimulating technological innovation in enterprises.In the process of the financial and taxation policies playing an important role in the technology innovation in enterprises,not only the top-level design is badly needed,which is conducive to establishing a good incentive mechanism for enterprise to promote technology innovation,but also need to improve the pertinence of the policy.In the case of focusing on each link of the technological innovation process,we should also focus on the improvement of the corresponding basic facilities,so as to create a good external environment and abundant human resources reserves for enterprise to realize an effective technology innovation.The innovation of this article is mainly manifested in the following respects.Based on the financial support and preferential tax's influence on the enterprise technology innovation effect comparison as a research focus,innovative to build from the perspective of empirical statistical indicators,and then build econometric model analysis in the stages of enterprise technology innovation,the effects of fiscal and taxation policy on enterprise technology innovation behavior;It is concluded that the stages should be based on differences in effect,a targeted formulate fiscal and taxation policies.In the current research in this field,most of the papers focus a single link in the process of technology innovation of enterprise,so as to manifest the effect of the policy on technology innovation.By contrast,there are less research on transformation of achievements and industrialization production.This paper innovatively focuses the whole process of the technology innovation,viewing the R&D,achievements transformation and industrialization production as a whole to realize the policy convergence,which can achieve a better incentive effect.To improve efficiency of financial support for self-directed innovation,this article from the perspective of theory put forward the concept of financial creditor's rights investment and fiscal equity investment mode,the application of the advanced ideas of capital operation in the market in the field of fiscal expenditure.Innovative from the degree of information symmetry,adverse selection,cultural fit three dimensions,the financial creditor's rights investment,fiscal equity investment cooperation with enterprise cooperative innovation of mathematical model analysis,proposed should pay attention to financial investment and enterprise cooperation governance and synergistic effect of the problem,set up enterprise technical ability level of recognition system,and based on the enterprise technical ability,a targeted support technical ability is good,and carry out independent innovation pattern of enterprises,so as to realize the optimization of cost efficiency. |
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