To Promote Independent Innovation Of Enterprises In China's Tax Policy

Enterprise independent innovation is mainly technical innovation. Research shows that technological innovation activities are different from the general market activities. Public goods, external, risks and uncertainties, and other characteristics of these features will lead to failure of investment in technological innovation in private market. Therefore, the government must intervene the independent innovation activities of enterprises, give enterprise innovation guide and encourage, and eliminate market failure in technical innovation activities to ensure the interests of innovative enterprises.The government support the independent innovation enterprises by two ways which are direct and indirect way. Direct way contains government subsidies and government procurement, and the indirect approach mainly contains tax incentives. Due to the economic environment and budget constraint, governments emphasis more on indirect financing, using enterprise and market forces to strengthening the role of tax incentives on the input of independent innovation incentives.This essay is going to research corporation independent innovation and explore the new tax policies to promote enterprises independent innovation. The main content of this paper consist of four parts. The first part introduces the theory of corporate independent innovation proposed and the concept of independent innovation enterprises which the international community has generally recognized: "enterprises rely on their own strength-led innovation activities to produce the knowledge products, including new products, new technologies and new techniques and application of R & D . " Based on the above theory and learning from foreign experience, considering China's national conditions and then I put forward that China's tax policy should proceed following perfection to promote enterprise independent innovation: the development and improvement of tax legal system in science and technology according to our own national characteristics; a multi-directional, the entire process of increasing tax revenue policies to support enterprises of independent innovation, focus on the coordination of various of tax incentives. Based on the above understanding, I further analyze China's tax policy in the promotion of enterprises in independent innovation strategy, and make concrete analysis of the defect of China's existing tax policies of independent innovation system design and the use of the specific deficiencies: preferential tax policy objectives are not explicit, focus errors; The rank of Independent innovation relevant taxation laws is low and transparency and stability are bad; the way of tax incentives is simple and not completely symmetrical with the main types of taxes; the scope of Concessions is narrow; Value-added tax, income tax exist systematic shortcomings, in addition, it is lack of the tax policy in encouraging investment in human capital and lack of the tax policies of supporting production, learning and research. Because of this, the fifth part of this paper put forward the envisaged idea about reforming and improving China's independent innovation for the enterprise tax policy: to establish a practical technology tax system and set the objectives of preferential policies in technological innovation and enhance independent innovation tax policy legal ranks, to adjust targets and methods and expand the coverage of the preferential tax policy, to choose suitable tax to implement preferential taxation; Further to reform and improve the existing tax system, reform value-added tax system, regulate income tax system, improve the human capital incentive policies to encourage the establishment of joint venture investment and establish the development of production and research preferential tax policies; to improve the relevant supporting policies; to establish enterprises innovation dominant position, promote the establishment of R & D cooperation policy mechanisms, investment in technology system of projects and scientific and technological enterprises registered independent innovation fund to enhance independent innovation of the enterprise tax service.