The Study On Preferential Taxation Issues For High-tech Enterprises

The 21st century is the century of knowledge-based economy. Chinese enterprises will face fierce global technological and economic competition. In order to occupy a favorable position in the 21st century technological and economic competition, China must create a revenue policy environment which is conducive to promoting high-tech industry development. These policies make high-tech industry to become truly the leading industries, which drives China's rapid economic development. At present, there are still many obstacle factors in the development of high-tech industry, that tax policies are not suited high-tech industry development is one of the major obstacle factors. Therefore, an in-depth study on polices concerning the development of high-tech industry has the great theoretical and practical significance.Based on the assumption of economic man, market failure, and the tax reduction theory of supply school, the author analyzed how tax revenue policy affected the development of high-tech enterprise. Then the author built the tax revenue model with the help of factor analysis. The author did the analytic demonstration with the actual operation data of the high-tech enterprise. The author evaluated the effects of tax revenue policy implementation. There were some specific issues in tax revenue policy of high-tech enterprise development: the tax revenue policy system is not complete, the implementation power is weak; attention to corporate income tax concessions, staff's income tax incentives is limited; different industries enjoy different preferential tax effect, showing significant difference; foreign high-tech enterprises enjoy the full tax policies, while the domestic high-tech enterprises have a heavy tax burden; there is very difference between the interior and exterior of high-tech park, and so on. Finally, aimed at the problems of preferential tax policies for high-tech enterprises and draw the development experience of high-tech enterprises of United States, Japan, India and other countries, the author improved the proposal of preferential tax policies, Namely: strengthen construction of the preferential taxation policies system; improve the level of legal policy; attention to the reasonable tax preferential policies; strengthen the implementation of preferential tax policies and protect high-tech enterprises benefit effectively; recognize turnover tax incentives, expand the choice of tax incentives; attention to the preferential tax policies for staff; according to industry characteristics, implement specific preferential tax policies; implement national treatment and create a fair tax environment for domestic rapid development of high-tech enterprises; improve regional differences of preferential tax policies, and expand the scope of tax concessions, and so on.