Research On Tax Policy Enhancing The Capability Of Independent Innovation Of Chinese Enterprises

The innovation is the soul of national progress and prosperity of the country inexhaustible power. Efforts to boost the capability of independent innovation, and focus on developing a strategic competitive advantage of new technology, accelerate the development of high-tech industries, is the urgent needs for the current structure adjustment, optimization, enhancing our international competition strength. During the "11th Five-Year Plan" period, China has strengthened to enhance our capability for independent innovation in a strategic height in China's economic and social development, it has put independent innovation capacity as the enhancement of scientific and technological development of the strategic basis and the adjustment of the industrial structure, the central segment for changing the growth mode. It makes an effort to build China into the world's influential innovation-oriented country.From this point, this paper defines the characteristics of independent innovation, economical analysis the basis, means, status quo and problems of developing enterprise's independent innovation capacity and proposes special policy suggestions which will be helpful to authorities'policy-making.There are five chapters in this paper, the main content as follows: The first chapter is the introduction of the thesis and it defines"independent innovation"and sums up its basic features.The second chapter expounds the theoretical foundation of supporting development of capability of independent innovation with tax policies. It provides the discussions in the subsequent chapters with basis. At the same time, on this basis, it gets the result that supporting development of independent innovation's capability with tax policies is tax policies'historic mission.The third chapter introduces the experience of other countries that supporting development of independent innovation's capability with tax policies.The fourth chapter describes the status quo and problems of the tax policies for enterprises in independent innovation in China.The fifth chapter proposes policy suggestions and advocates to build a lasting tax policies system for enterprises in independent innovation from tax policies system, tax collection management, and corresponding policies.