Study On China's Tax Policies For Promoting Enterprise' Independent Innovation

In a certain sense , Innovation is a continuous process in the civilization history of human being, and is also an unexhausted momentum and source of national development. Under the phenomenal progress of technology and science, national competition depends more and more on the technology and science strength based on sustainable independent innovation; while China must compete for its initiation and have independent innovation mechanism as the basic foundation in sustainable economic development when facing increasing international competion. However, independent innovation of enterprises can not go on smoothly without strong domestic support. As the goal of enterprises is to seek maximize profit, the government can guide the companies to evade their independent innovation risk efficiently through some favorable revenue policies, and help them to realize maximize profit. In fact, revenue policy is just such a means in regulating economic behavior. With excellent experience, more and more favorable revenue policies are carried out to encourage enterprises' independent innovation in many countries throughout the wholeworld.But there are really some problems with China' revenue policies in encouraging enterprises' independent innovation, up to now, these policies do not work efficiently. Hence, it's quite valuable to optimize Chinese revenue policies in order to guide the enterprises to do a better job in further independent innovation. This paper examines Chinese existing relative revenue policies, and gives out some corresponding suggestions with comparing the difference between China and overseas' revenue policies, and studing the operation mechanism of revenue policies in encouraging enterprises' independent innovation.In general, this paper includes an introduction and three parts.The first part is a guiding profile, through which we state the background and purpose of this topic, and review the relative existing studies domestic and overseas, after that, we demonstrate the method, analyzing clue and some creation inspiration.The second part is about some relative theory models of revenue policies in encouraging enterprises' independent innovation. While the third part mainly studies China' existing revenue policies at present. The part in the combing of independent innovation of China's enterprises to promote the tax policy on the basis of content, use of quantitative and qualitative analysis of the method of combining the businesses to promote independent innovation of China's tax policy for the overall assessment and analysis of specific, and the Causes of the problem and examine and analyze.The last part puts forward some corresponding suggestions of optimizing revenue policies in encouraging enterprises' independent innovation, which includs seven aspects as below: improve the whole design of revenue policies in encouraging enterprises' independent innovation; increase the lawmaking administrative levels; establish a reasonable tax system structure; extend the favorable areas of revenue policies in encouraging enterprises' independent innovation; carry out favorable revenue policies at all steps of enterprises' independent innovation; construct all kinds of flexible encouraging revenue policies; establish an efficient valuing system of revenue policies in encouraging enterprises' independent innovation.This study has mainly got three aspects of creation: 1) Apply revenue effect into analyzing innovation theory, and examine the impact of enterprises' risk investment from different revenue policies, and point out that sound revenue policies can encourage enterprises' independent innovation efficiently.2) Study every possible aspect of revenue policies through systems analysis method, and then compare China' revenue policies with that of developed countries.3) As for detail applying, this paper also puts forth the correspoding Countermeasures of revenue policies system in encouraging enterprises' independent innovation which are really valuable for policy consultation.