The Study On Financial And Tax Policies To Stimulate Technological Innovation Of High-tech Enterprises

The tide of economic globalization makes the competition between countries intothe forefront of technological progress gradually. The capacity of a country'stechnological progress, particularly in the size of the technical innovation capability, toa certain extent, determines its outcome in the international competition. TechnologyInnovation is of great significance for comprehensively implementing the scientificconcept of development, promote economic growth,industrial structure optimizationand improve ability to innovate the whole society. In recent years, high-techenterprises play an important role in promoting technological progress and economicdevelopment, countries generally agree that the development of high-tech enterprisesattach great importance and put it up to a strategic level.In view of the significant role of high-tech enterprises for the development ofsocial economy, pure depending on market allocation of resources can not encouragehi-tech enterprise technology innovation. The government needs to macroeconomicregulate this field. As important tools of macro-economic controls, the financial andtax policy play important role in high-tech enterprises for technological innovation.However, since reform and opening in China, a series of the financial and tax policiesplayed a positive role in high-tech enterprise technology innovation. Overall currentfiscal policy has not formed a system for high-tech enterprise technology innovationcharacteristics, throughout the innovation process.Based on the definition of the high-tech enterprises and technology innovationconnotation and characteristics, the paper references the experience and enlightenmentof foreign typical finance-taxation policies to promote the high-tech enterprisetechnology innovation, analyses the system, the achievement and problems of financialpolicy of incentive high-tech enterprise technology innovation , puts forward thefinance-taxation policy suggestions for the process of R&D and industrialization phasecharacteristic and perfects the relevant finance-taxation policies, thus builds afinance-taxation policies system to promote high-tech enterprise technologyinnovation.