Research On Status,problems And Countermeasure Of Hubei Province Carrying Out Tax Preferential Policy Of Encouraging Enterprises Technology Innovation

The issue of China's reform and development is how to enhance the technological innovative capabilities. With the development of our nation's economy, Enterprise's'technological innovative capability is playing an increasingly important role in raising national competitiveness and promoting economic growth. So, it is important to encourage enterprise to innovate technology. But, compared with the standard of developed country, China's current preferential policy is still far from meeting the requirements of the enterprises at home. Of the many policies established by our government to encourage enterprise to innovate, tax preferential policy is an important means exerted by the government for macro economic control. It is the most effective tool. In recent years, our country began to formulate a series of tax preferential policies to encourage enterprise to innovate and increased the strength of using tax preferential policy to encourage enterprise to innovate. But our nation's technological innovation system is not perfect, it still has some negative effects that impede technical innovation on the aspect of system design. On this historical background, Department's analyzing the effect of tax preferential policy to inspire enterprise to innovate has important realistic significance on the aspect of correctly formulating tax preferential policy and improving the effect of policy.This paper uses the real diagnosis analytic method and the standard analytic method to conduct the research on tax preferential policy to promote the enterprise to innovate. The key point of the research is whether the tax preferential policy encourages the enterprise of Hubei to innovate and how much does the incentive effect have. Then, the Paper proposes the policy and makes suggestions on how to further encourage enterprise to innovate. This paper discusses the problem from the follow aspects:1. The definition of technology innovation and tax preferential policy. This paper clarifies the concept of technology innovation and tax preferential policy, and focuses on inducing the summary of domestic and international scholars'concepts of tax preferential policy to encourage the enterprise to innovate.2. The theoretical analysis of the tax preferential policy to promote enterprise to innovate. This paper analyzes theoretically the situation that tax preferential policy encourages the enterprise to innovate. On one hand, this paper clarifies the theoretical evidence of government intervene the enterprise to innovate. On the other hand, it analyzes the effect in some detail that tax policy promotes enterprise to innovate. It establishes the theoretical foundation for the whole paper.3. The analysis of the situation which Hubei implement tax preferential policy that promote enterprise to innovate. This paper points out some problems of Hubei province implements tax preferential policy, and by analyzing the present situation of technological innovative capabilities of Hubei province's enterprises, Hubei province carry out tax preferential policy and how to use it, and implementation that Wuhan's Steel group use the tax preferential policy. These problems include:the number of enterprise that enjoyed tax preferential policy is little and they always locate in the high-tech area, the effect of circulating tax stimulate enterprise to innovate on the aspect of technology is not enough, and so on. The analysis of the situation in this chapter lays a foundation for pointing out relevant measures about how to improve tax preferential policy to encourage enterprise to innovate on the aspect of technology.4. Analysis of the causes of the problems in implementation of preferential tax policies in Hubei Province. This chapter analyses the causes from the government and enterprises respectively.5. Perfection of the relevant measures of preferential tax policies to promote technological innovation in Hubei Province. Based on the analysis of the previous chapters and classification of the main agents, this paper finally points out some relevant measures to perfect the preferential tax policies to promote technological innovation by the government and enterprises in Hubei Province.