A Study Of Tax Policy Of Inciting China's High-tech Industry R&D Input

Currently,the development level of the high technology industry has already become an important index that measures the comprehensive national power, economic competitiveness and science and technology strength in the country.The high technology industry is not only the predominance,key and backbone industry of developed country,but also a shortcut that can be provided as choice for developing country to vitalize its economy and surpass economy of the developed country.All the developed countries and more and more developing countries in the world both consider high-tech industries as an important part of a national development strategy and increase the input of R & D.With the deepening of reform and opening up,R& D expenditure of China's high-tech industry also shows continued growth.But compared with developed countries,there's still a huge gap.So,it is imperative to keep improving the technology innovation ability under the situation and provide a kind policy environment is the most important and urgent mission. Due to the tax great effective of the macro-economic adjustment and control,it is used commonly in every country to encourage the technology innovation.In china, there are a series of tax policies established in succession for this purpose,especially lately.In our country,some scientific and technological taxation preferential policies, have been made to support the development of high-tech industry since reform and opening-up.In the early 1990s,the tax-rate encouraged the fast development of the high-tech industry of our country.But after more than ten years,Does current preferential tax policies adapt to the development of the high-tech industry? Is the taxation policy to the high-tech industry of developed country worth our country's drawing lessons from?This paper does systematic and synthetical research on the relation between the high-tech industry R&D expenditures and tax incentives policies in the view of microcosmic corporations through the methods of positive analysis,criterion analysis and systematic analysis.(1)It analyzes the relation between corporations' R&D expenditures and taxincentives policies systematically and synthetically.This paper analyzes the relations between the two theoretically and practically on the grounds of existing researches,and thus becomes an important supplement to the existing deficient researches.(2)Using the real diagnosis method,has analyzed our country technological innovation tax policy validity,and has compared each kind of tax preference tool's excitation density.The empirical analysis indicated:The tax revenue drove that the policy has the promoter action to the enterprise R&D investment,but makes concrete to each tax revenue drive tool,is dissimilar to the enterprise R&D investment's promoter action and the effect.Therefore,must display the tax revenue drive policy fully the effect,must act according to the different tax policy tool's good and bad points and the applicable scope,carries on the reasonable choice and the combination.(3) Based on the results of the theory and empirical analysis,this paper analyzes the cause of poor incentive effect of our existing R & D tax,and provides some specific measures.①improve the existing value-added tax;②improve the existing income tax;③weaken direct preferential way,strengthen indirect preferential way.