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An Analysis Of Tax Policies For Perfecting The Independent Innovation Capabilities Of Mid-small Enterprises

Posted on:2008-06-08Degree:MasterType:Thesis
Country:ChinaCandidate:L X SunFull Text:PDF
GTID:2189360242973709Subject:Public Finance
Abstract/Summary:PDF Full Text Request
With the unceasing development of global economy, the importance of mid-small enterprises has more and more aroused the attention of governments of the world. The experience of the developed countries shows that mid-small enterprises have played an important role in promoting economic growth, creating employment and technical innovation. Mid-small enterprises often become new point of economic growth because of their flexible mechanisms and active innovation. Therefore, it has aroused universal attention to how to support effectively independent innovation of mid-small enterprises and promote the development of the construction of an innovation nation. Tax is the most powerful economic lever, with which the every government regulates the economy and shows a tendency towards its policy and is closely related to the development of mid-small enterprises. The utilization of the tax policies has a great influence upon mid-small enterprises. As it is, governments all over the world, by means of adopting effective tax policies, try their best to construct a helpful tax environment for the survival of mid-small enterprises and offer them a strong support to promote the growth of mid-small enterprises.In the process of technical progress and the development of high-tech industries, all the governments play an increasingly important role. In its economic policies available, the preferential tax policy is not only the unique but the most direct and effective policy tool. So the relation between tax policy and technical innovation has been the theoretical and practical focus of attention for any country. The policy has the functions of guiding reasonable disposition of resources, promoting economic structural adjustment and creating an extensive space for enterprise development. There could be an improvement in the capability of independent innovation and the promotion of the development of high-tech industries by incentive tax. Plenty of practices in the West have proved that the mid-small enterprise is the key and main part of independent innovation. It is particularly important that governments promote the independent innovation capability of mid-small enterprise and put up a policy platform of it. So based on the related theories of independent innovation tax policy and the present tax policy situation, this paper tries to analyze the deficiency about the preferential tax policy of independent innovation of mid-small enterprises, study how to give full play to governmental functions and perfect the policies and measures in independent innovation tax of mid-small enterprises. In view of the fact that there are many deficiencies in the governmental tax policy of the independent innovation of mid-small enterprises at present, studying the tax policy of perfecting the capability of independent innovation of mid-small enterprises is of great importance both theoretically and pratically. The study in this paper should be instructive to policy makers in their decision-making for the preferential tax practice of mid-small enterprises in China. The author also hopes that it will attract more attention to perfecting tax policies of mid-small enterprises, so that a better environment for the preferential tax of mid-small enterprises can be created.
Keywords/Search Tags:mid-small enterprises, independent innovation, preferential tax policy
PDF Full Text Request
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