Simulation Of The Incentive Mechanism Of Fiscal Policy On The Independent Innovation Of Enterprises Based On SD

National competitiveness is increasingly reflected in the ability of independent innovation as the core technology strength. In The National Long-term Scientific and Technological Development Plan (2006-2020), which is issued by the State Council, enhancing the capability of independent innovation has been put forward as a national strategy. Enterprises are the main activities of the independent innovation, however, currently the ability of independent innovation of enterprises is not so strong. The independent innovation activities of enterprises require the support of fiscal policy, and at the same time, most countries encourage the independent innovation universally via fiscal incentive policies. There are so many problems in current incentive mechanism of fiscal policy on independent innovation of enterprises. A scientific and reasonable incentive mechanism hasn't been established which should be in accordance with the characteristics of the independent innovation of enterprises and fiscal policies. Under this history background, a study on the incentive mechanism of fiscal policies to the independent innovation of enterprises overall and deeply which is good to establish the independent innovation fiscal policy and perfect the incentive mechanism will make significant sense.Based on the conclusions of domestic and abroad research, this paper firstly analyzes the incentive effects of fiscal policies on motivating the independent innovation of enterprises theoretically. Secondly, analyzes the incentive system which is constructed in the theoretical analysis empirically using the SD method. Finally, advices and measures are proposed for improving the performance of the incentive mechanism of fiscal policy on independent innovation of enterprises. The main conclusions and contributions of this paper are listed as follows:First, in the aspect of theoretical analysis, an incentive mechanism model and an incentive effects evaluation system of fiscal policies on the independent innovation of enterprises are constructed. On this basis, a systematic analysis is conducted on the incentive mechanism.Second, in the aspect of empirical analysis, a SD concept model and a SD quantitative model of fiscal policies on independent innovation of enterprises are constructed. And then a SD incentive analysis on this system is made using Vensim software. The following two conclusions are mainly achieved: 1) The incentive effects of every fiscal preferential policy on the independent innovation of enterprises are evaluated; 2) Various possible fiscal preferential policy options for improving the incentive effects are achieved.Third, in the aspect of the conclusions and proposals, the optimum fiscal preferential policy options for improving the incentive effects of the incentive mechanism of China is achieved. Furthermore, policy proposals are proposed to improve the performance of incentive mechanism of fiscal policy on the independent innovation of enterprises of China, including: 1) Increase the fiscal funding for technology and the R&D investment of the government, raise the percentage of fiscal funding for technology to fiscal expenditure to 4.9%, and raise the percentage of government R&D investment which flows to enterprises to fiscal expenditure to 1%; 2) Increase the discount rate in the course of R&D and strengthen the loan guarantees in the course of R&D results commercialization, raise the discount rate to 71%, and raise the percentage of fiscal guarantees to fiscal expenditure to 0.8%; 3) Raise the liechtenstein proportion of pre-tax to 170%, and raise the depreciation rate of fixed assets to 0.1; 4) Expand the scale of procurement of innovative products and raise the percentage of government procurement to fiscal expenditure to 11%; 5) Cancel the tax-free period, and maintain the preferential enterprise income tax rate of 0.15; 6) Step up the intensity of concessions of business tax and value-added tax, reduce the rate of preferential business tax and value-added tax respectively to 0.025 and 0.06, and transform the value-added tax from the production-oriented to the consumption-based.