Tax Policy To Encourage Independent Innovation Of Science And Technology In China

Nowadays, the knowledge economy is rolling up rapidly. The technical strength is an important key which decides politic status and the economic potentiality of a country. Technical independent innovation has the vital significance to the economic growth. More and more countries use tax policy to encourage technology independent innovation. The tax policy is an important tool of national macroeconomic regulation. The tax policy has important function not only to the development of high technology and new technology enterprise, but also to the ability of technology independent innovation. Countries all over the world imply tax policy in order to enhance the competitive strengthen. In recent years, our country has given much tax policy preferential benefit to the technical development. The key of technology independent innovation is the promotion of technology independent innovation. The tax revenue has the important influence to the enterprise behavior. We must establish the persistent tax revenue drive mechanism in order to encourage the technical independent innovation.How to encourage the technical independent innovation through the tax policy becomes a key question. This article uses the real diagnosis analytic method and the standard analytic method to conduct the research of tax policy. This article analyzes our country technology independent innovation present situation and induces present tax policy. The article proposes the improvement and the consummation at last. The key point is the analysis to our country present tax policy and the existence questions. Then, the article proposes the policy suggest to the goal of technology independent innovation.This article obtains conclusion through the analysis. According to our country actual situation, we should use the tax policy encouragement science and technology independent innovation. We should consummate the tax policy according to the characteristic of technical industry development. It's necessary to display tax policy impetus function. The tax policy should coordinate with financial policy in order to encouragement science and technology independent innovation.This article analyzes tax policy tool and in the concrete policy foundation regarding the tax policy research. It analyzes the technical independent innovation tax policy existence question of our country. Then the article discusses how to improve the tax policy to carry on certain depth and the breadth research. The coordination of the tax policy with the financial policy is very important. At last, this article carries on research and provides some reasonable suggestions regarding technology independent innovation tax policy.