Research On Tax Incentive Policy To Stimulate Independent Innovation Of Enterprises

Promoting the enterprise's independent innovation ability has become the focus problem in china's reform and development. This thesis firstly analyze and summarize the present condition of enterprise's independent innovation ability and restrictive factors in our country, explicate the related contents of tax incentive policy, combine the method of empirical analysis, normative analysis and the mathematics model building, then the thesis show the effectiveness of tax policy in promoting enterprise independent innovation. Contrasted the domestic and foreign tax incentive policy in detail, on basis of these analysis, this thesis deeply analyze the problem exist in tax incentive policy in our country, finally, by the fact that tax substantive law framed the tax incentive policy system, the thesis put forward suggestions on form and perfect the tax incentive policy in promoting enterprise independent innovation ability.By the research, we can acquire the following research conclusion and research result:Firstly, collect and analyze related data of the decade of 1996-2005, the analysis show that the relativity between value-added tax and the independent innovation of enterprise is obvious, the relativity between income tax and the independent innovation of enterprise is not obvious; selected interrelated variable in tax policy and enterprise's innovation activities, built up the mathematics model, which show that tax policy influence enterprise's innovation activity obviously; applied the related theories within economics to do normative analysis, we find that the tax incentive policy can make up the market blemish, make good use for the enterprise's independent innovation; meanwhile, discuss the negative effect of the activity of innovation which produced by tax incentive policy, we find that although the negative effect is exist, the output of the negative effect can't offset the positive effect produced by tax incentive policy far and far.Secondly, we built up new tax incentive policy model and approve its validity through calculation. The tax incentive model in practice now has not share the tax after the enterprise failed in R&D, and spilt into the relations between develop process and develop result, don't see the innovation process as an organic-whole to consider. But the new tax incentive policy model take the whole innovation activity as the start of design, built up the relations between innovation process and innovation result, and consider the tax burden as a result of the enterprise's innovation failure. The concrete way is that: when the enterprise carry on R&D investment, we should increase the extent of derating tax, if the enterprise innovation success, means the risk's disappear of R&D investment, need the enterprise to take out one part of its income afresh hand over to nation as tax, while the enterprise innovation isn't success, means undertake all of development loss, to thus of the enterprise doesn't need to bear any revenue tax. The new tax realistic model, according with the original intention of the nation's tax incentive policy, enhance the positivity of enterprise's research and investment. Then, combined with the tax substantive law, explicate how the new tax model rely on the existing tax kind to design the derating plan.Thirdly, aiming at the current problem exist in tax incentive policy, combining the enterprise's actual circumstance, putting forward effective suggestions of improvement.