A Study On The Incentive Effects Of Tax For Scientific And Technological Input Of Enterprises

The modern international competition is the Science Technology competition in the final analysis. The Development of Science and Technology mainly depends on the level of technology input, the motivity and ability of technical innovation. And enterprises as the main of a county's technology input activities, total amount and use effect of technology input of enterprises directly affect the advanced extent of science&technology and sustainable development of economy. The government take an integral role in promoting techonology input and technical innovation. The govemment support the independent innovation enterprises by two ways which are direet and indirect way. Tax as the government's indirect investment approach,which natural has the guidance, regulation and control functions. Tax is one of important means to stimulate scientific and technological input. Compared with flourishing nation in the world, China's current science and technology investment intensity is significantly lower, which has seriously affected the level of China's scientific and technological innovation and international competitiveness. To adjust China's economic development situation, acceleration upgrade of industrial structure and completely change the mode of economic growth in China, continue to inerease the technology input intensity of enterprises is imperative. Under such circumstances, the comprehensive and in-depth study on the incentive effect of our country's current tax for enterprise's technology input have very strong realistic meaning.This article, through qualitative analysis, quantitative analysis, the theories analysis, substantial evidence analysis and comparative analysis, study the incentive effects of tax for scientific and technological input of enterprises. First , make a comprehensive analysis for the present condition of enterprise's technology input in our country. And make a combing and evaluating in detail of our country's current technology taxation policy. Secondly,on this foundation,analyze the incentive mechanism of tax for enterprise's technology input from the theories. Finally,combining our country's current technology taxation policy and tax system,analyze the incentive effects of tax for scientific and technological input of Enterprises in detail making use of model.The main conclusions of this paper is: although tax can not positively incentives enterprises'technology input in short term, but in the medium and long-term,our country's tax has certainly incentive effect for enterprises'technology input. Different taxes have different incentive effects for technology input. China's income tax policies encouraging scientific and technological input is greater than the effect of turnover tax incentive effects of scientific and technological input. High-tech business-to-the effect of tax incentives for scientific and technological input is greater than the non-high-tech enterprise.The creative point of the article is that this paper systematically studies tax incentives for enterprises'technology input in order to achieve the purpose of study the micro-mechanism of macro-policy and achieve the organic combination of Macroscopic study and Microscopic Study.