The Research Of Tax Policy On Enterprises' Scientific And Technologic Innovation In Changsha, Zhuzhou And Xiangtan Region

Enterprises' scientific and technologic innovation plays a significant strategic role in the development of technology and regional construction. Cultivating technological innovation of enterprises, in Changsha, Zhuzhou and Xiangtan region is the essential guarantee of improving region competitiveness, good and fast two-oriented society construction. While active tax policy for technological innovation of enterprises. Based on correlative data and instances about CZT region, this paper makes deep analyses and research to represent improving effect that tax policy had in technological innovation in CZT region, reveal the lackness of tax incentives, illustrate the countermeasures and proposals, about strengthening scientific and technological cooperation of enterprises, enchanting R&D investment, optimizing tax types.Drawing on tax. preferential experience of promoting technological initiative in domestic and abroad developed regions, This, paper makes farly deep and objective analyses, brings forward further proposals about incentive tax policy optimization via combining comparative analysis and case studies.To begin with, this paper represents the theoretical basis that tax policy promotes enterprises technological initiative. Also, emprical studies are made based on data about advanced technology enterprises in CZT region.Secondly, this paper points out that incentive tax policies of tax credit,tax relief,accelerated depreciation,active preparation to construct technological incubation city,recruiting talent implemented by the nation,Hunan and CZT region governments support enterprises technological initiative. On the contrary, the facts that integration insufficiency,enterprises R&D investment lackness,tax preferential short-acting and limitation,patent structure optimization do exist. The tax incentive measure aiming at enterprise technological talents recruitment is also stated.Then, deep and comparative researches are made based on related data and instances about CZT region. Tax incentive policies for enterprises technology initiative in Silicon Valley, the Yangtze River Delta, Pearl River Delta bohai sea region and positive references compared with CZT region are concluded in this paper. this paper proposes targeted measures about tax types of Income tax,business tax,property tax, measures about encouraging venture capital building, tax policy aiming at patent originality, measures about incentive policy of improving technology talents cultivation combining with existing tax incentives.