A Influence Research On Tax Revenue To Small And Medium-sized Enterprise's Technological Innovation

Science and technology innovation ability is the determining factor which a national science and technology enterprise develops, is the national competitive power core, is the powerful nation prosperous common people's important foundation, is the important cornerstone to safeguard the national security, therefore the various countries formulate the corresponding industrial policy to promote their country science and technology healthy development in abundance. Since the 16th National Party Congress, taking Comrade Hu Jintao as general secretary's Central Party Committee propose explicitly, that we must suspend the impetus independent innovation at the complete technical work prominent position,"sharpening the independent innovation ability, constructing innovation country"has become an item urgent and the significant duty in our country economic society developing process.The self-service innovation's main body is an enterprise, but the small and medium-sized enterprise, especially science and technology small and medium-sized enterprise is also the most active and the richest vigor part in this main body , the science and technology small and medium-sized enterprise not merely is an important strength of the promotion grows, the expanded employment and increases the tax revenue, also is the true main body of promotion science and technology innovation. Statistics have indicated, the American 70% above patent is the small and medium-sized enterprise creation; Our country 65% invention patent and 80% new product is created by the small and medium-sized enterprise. The practice proved that, small and medium-sized enterprise innovation ability is above big enterprise's two times, simultaneously, the small and medium-sizedenterprise is also the cradle to breed the big enterprise, many big enterprises all develop from small to big gradually by the small business. Therefore faces China the huge science and technology small and medium-sized enterprise community at present day by day, no matter focus on the chinese economy future, or based on the independent innovation strategy practice, will all have to depend on the great amount the small and medium-sized enterprise, in particular science and technology small and medium-sized enterprise.Since long ago, the small and medium-sized enterprise as a weak trend community because of itself 's vulnerability and survival environment relatively bad, met all sorts of bottlenecks in the technological innovation process, so the various countries' governments adopt every kind of policy to support and protect the small and medium-sized enterprise in the links of its organization, development and transfer and so on, including: encouraging the small and medium-sized enterprise technological innovation by the legal standard; using methods like tax revenue, finance, finance and so on to lead the small and medium-sized enterprise technological innovation; providing the credit guarantee for the small and medium-sized enterprise technological innovation ; providing services like information consultant, technical guidance, training and so on for the small and medium-sized enterprise. in which the most passes through also the most effective procedure is to give the small and medium-sized enterprise the reasonable, the science, the system tax revenue preferential policy in the technological innovation link, through tax revenue release lever control action, effective guidance, drive technical personnel, science and technology small and medium-sized enterprise innovation enthusiasm. Our country is take the small and medium-sized enterprise as the main body, in order to impel the small and medium-sized enterprise to display technological innovation superiority well, also has formulated successively a series of take the small and medium-sized enterprise as the direct profiting main body tax revenuepreferential policy and got up a certain positive role.But also should see, Our country present promotion small and medium-sized enterprise technological innovation tax policy also exists all sorts of questions such as the discrimination as well as unfair treatment to the small and medium-sized enterprise, which causes the small and medium-sized enterprise being at the extremely disadvantageous position in enhancing the core competitive power through the innovation and participating in the market competition in the process, these tax revenue preferential policy not only has not played the corresponding drive role, some has even hindered the small and medium-sized enterprise technological innovation. In view of the difficulty met in the technological innovation process of present stage small and medium-sized enterprise and our country present tax policy which in the small and medium-sized enterprise technology advancement existing, the article believes that, it should base on China's present situation and model overseas' beneficial experience, consummating the small and medium-sized enterprise technological innovation promotion's tax policy system, so as to create a fair competition tax revenue environment for the small and medium-sized enterprise's technology advancement.This article not only pays attention to the small and medium-sized enterprise's difficulty and the request in just entering the market, but also pays attention to the existing small and medium-sized enterprise's question in the technological innovation process, namely attention to international experience, also paid attention to our country to practice. First carries on the thorough analysis the present situation and the existence question to our country's small and medium-sized enterprise technological innovation; Then separately studies the present small and medium-sized enterprise technological innovation tax revenue support policy from the theory and the real diagnosis two aspects the drive effect, and obtains the conclusion that the present tax revenue preferential policy existence through the real diagnosis to the R&D disbursement certain drive effect, but effect by no means extremely remarkable; Finally in the model developed country advanced experience foundation, with a clear goal proposed our country present tax revenue support policy existence insufficiency, and proposes the corresponding countermeasure and the suggestion to this system consummation. It hopes to provide certain theory support and the practice instruction for the government department when they formulate the correlation tax revenue support policy and drive the small and medium-sized enterprise technological innovation.The article content can be divided into six parts:The first part is the full text introduction part, mainly introduces the research mentality, the method and the significance, and makes the summary to the domestic and foreign correlation historical document;The second part first carries on the limits to the small and medium-sized enterprise scope and carries on the appraisal to our country present limits standard, then introduces the small and medium-sized enterprise to implement the technological innovation strategy and the necessity of innovation briefly in our country, finally makes a thorough analysis to small and medium-sized enterprise's technological innovation present situation and the questions which exist in;The third part first carries on to the tax policy involved technological innovation correlation theories basis summarizes and elaborates the tax policy to the small and medium-sized enterprise technological innovation concrete influence, then the summary has induced each kind of tax revenue drive policy that our country presently takes the small and medium-sized enterprise as the main profiting main body, finally obtains the conclusion that the present tax revenue preferential policy existence through the real diagnosis to the R&D disbursement certain drive effect, but effect by no means extremely remarkable; The fourth part, in putting aside everybody already extremely familiar to America and Japan's mature experience premise, it analyzes South Korean and some European country's rich characteristic tax revenue drive policy in the small and medium-sized enterprise technological innovation aspect, and induces the common experience;The fifth part basing on the real diagnosis result in this article and unifying the developed country's advanced experience, first makes a deep analysis to the question which exist in our country present promotion tax policy for small and medium-sized enterprise technological innovation, then puts forward the proposal to consummate our country present tax promotion policy system for small and medium-sized enterprisetechnological innovation;The sixth chapter carries on the summary to this article viewpoint, and carries on the forecast for improving the flaw which exists in the research.