Research On Tax Policy For High-quality Development Of Small And Micro Technology-based Enterprises

With the rapid development of the world economy,technological innovation has gradually become an important factor in enhancing the international competitiveness of countries.China is in an important historical period of economic transition from a high-speed growth stage to a high-quality development stage.Adhering to and improving the social governance system of co-construction,co-governance,and sharing needs to strengthen the establishment of a social governance system supported by science and technology.Under the influence of the current internal and external environment,especially the outbreak of the new crown pneumonia epidemic in 2020,the speed of China's economic development has slowed down,which is a necessary stage for the transformation of economic development mode.High-quality economic development needs to be achieved through high-quality enterprises,especially highquality development of high-tech enterprises.Small and micro-tech enterprises are China's trump card force on the road to independent innovation and a technological power.China is constantly advancing the implementation of an innovation-driven strategy,and small and micro technology-based enterprises are an important subject and key element of technological innovation during the economic transformation stage.As high-quality small and micro enterprises,technology-based small and micro enterprises have strong innovation capabilities and development potential.Large and medium-sized enterprises that have formed scale or even listed on the market were first developed from technology-based small and micro enterprises.The high-quality development of technology-based small and micro enterprises plays an important role in promoting high-quality economic development.The essence of high-quality development of enterprises is innovation.It is difficult to maintain innovation and development by relying solely on the strength of the market and the power of the public product of technological innovation.The small-scale characteristics and development disadvantages of technological small and micro enterprises are fierce.Will be in a weak position in market competition.To resolve the survival risks of small and micro technological enterprises and encourage them to invest more in R&D expenditures,it is necessary to implement more targeted financial interventions,especially tax incentives,for such enterprises.However,in the research of this article,it is found that the existing tax policies lack long-term continuity,the effects of turnover tax and income tax policy have not been fully utilized,the tax policies in corporate human resources and investment and financing are insufficient,and the tax policy collection costs are high.,The low efficiency of tax collection and management and the lack of tax policies to implement supporting measures.The above problems need to be solved to achieve high-quality development of enterprises and to cultivate unicorn enterprises.To this end,this article starts from China's implementation of the strategy of technological innovation and the company's high-quality development,with technological small and micro enterprises as the main research body,exploring the incentive effects of tax policies on the highquality development of technological small and micro enterprises,and asking questions,Analyzing and solving problems is the basic research route to carry out research work,and the research objects are analyzed in six chapters.This article mainly uses literature research method,questionnaire survey and interview method,descriptive statistical analysis,regression analysis,normative analysis method,etc.to do theoretical analysis and empirical testing of the research object.One is the theoretical aspect.Based on the importance of technological innovation,this article clarifies the meaning and essence of high-quality development of enterprises,and points out that the direction of high-quality development of technological small and micro enterprises is to cultivate and form a group of unicorn and super unicorn enterprises.In-depth analysis of the mechanism of taxation policy on the high-quality development of enterprise s.The tax policy system promotes the high-quality development of enterprises through three levels:tax policy,tax collection and management,and tax implementation safeguard measures.Tax policies mainly affect entrepreneurship,corporate technological innovation capabilities,corporate financing capabilities,and corporate resources through corporate income tax,valueadded tax,and personal income tax,thereby promoting the high-quality development of enterprises.Tax collection and management and tax policy are in an interactive relationship.Tax policies and tax systems affect the subjects and objects of tax collection and management,and the quality and efficiency of tax collection and management will affect the effectiveness of tax policy implementation.Therefore,the optimization and improvement of tax collection and management has an indirect effect on the high-quality development of enterprises by influencing tax policies and tax systems.Tax policy safeguard measures not only help tax policies to enhance the incentive effect,but also have an effect on the development of enterprises through influencing factors that affect the high-quality development of enterprises.The second is the empirical aspect.It tested the incentive effect of tax policies on high-quality development of enterprises and different types of taxes on high-quality development of enterprises,and analyzed the adjustment effect of corporate life cycle on tax policies and incentive effects of high-quality development of enterprises,and obtained tax policies.It has a positive incentive effect on the high-quality development of small and micro technological enterprises,and different tax policies have different incentive effects.Personal income tax and value-added tax should be paid attention to in tax policies that encourage the high-quality development of technology-based small and micro enterprises.Increasing personal income tax incentives for scientific research personnel and management personnel will promote high-quality development of enterprises,especially increase R&D investment(corporate innovation),Sales revenue growth rate and profit growth rate(corporate development).Value-added tax also has an incentive effect on the high-quality development of enterprises,and the existing value-added tax policy should be further optimized to meet the needs of high-quality development of enterprises.In addition,the corporate life cycle plays a regulatory role in the incentive effect,that is,the main role of tax policy on the high-quality development of technology-based small and micro enterprises is the start-up period and the growth period of the enterprise.To this end,we should focus on the optimization of taxation policies during the start-up and growth stages of enterprises,increase personal income tax policies,and improve corporate income tax and value-added tax policies.The third is policy recommendations.Based on a sound taxation policy system,it is of great significance to the incentives of market entities and the sustainable development of the economy.The design of the taxation system can provide policy makers with more choices,and reduce the tax cost of taxpayers and executive departments,and increase The efficiency of tax collection and administration.A reasonable tax system and a sound tax policy guarantee the high-quality development of small and micro technological enterprises.Active and effective taxation policies are the key to achieving high-quality development of small and micro technological enterprises.By comparing and learning from the tax policies and tax supporting incentive measures of developed countries,this article establishes a tax policy system for the high-quality development of Chinese technology-based small and micro enterprises from three levels:tax policy,tax collection and management,and tax policy implementation supporting measures.