Study On The Policy System Of Government Fiscal And Taxation Incenting Enterprises Independent Innovation

The Fifth Plenary Session of the 16th considered enhancing the ability of independent innovation as a strategic basis on the science and technology development and as a central link of adjusting the industrial structure and changing the mode of growth, and then developed a program of science and technology to further enhance the ability of independent innovation. Independent innovation has become an important strategic task in China's future, enterprise as the main body of independent innovation, its ability of independent innovation improving is the crucial link of enhancing the ability of independent innovation. Therefore, the deeply study on the fiscal and taxation policies of encouraging enterprise independent innovation, is particularly important.This article deeply analysis on the existing problems of China's fiscal and taxation policies promote enterprises independent innovation, from the implementation of fiscal and taxation policies for enterprises independent innovation, finally draws on the experience of typical innovation-oriented country, combines with characteristics and the process of enterprises independent innovation, further improves the system of China's fiscal and tax policy encouraging enterprise independent innovation. This paper is mainly as follows: (1)Systematic analysis on the base of the government incenting enterprises independent innovation from the characteristics of enterprises independent innovation, further analysis on the sensitivity the enterprises independent innovation to the financial and taxation incenting policies using the mathematical analysis, and finds a conclusion that fiscal and taxation policies can encourage enterprises independent innovation. (2)Deeply assesses that the existing fiscal and tax policy in encouraging enterprises independent innovation have made prominent achievements and the existing problems from the existing science and technology fiscal and taxation policies. and further analysis on the deficiencies of fiscal and taxation policy incenting enterprises independent innovation. (3)In light of the foreign typical innovation-oriented country's experience and combination with the characteristics and the process of China's enterprises independent innovation, the article proposes the solution to the problems raised above, mainly designs specific fiscal and taxation incentives focusing on the development, the trial, the transformation, industrial production and other specific links of enterprises independent innovation, to further improve our fiscal and taxation policies system incenting enterprises independent innovation.