Tax Policy Adjustment And Enterprise Technological Innovation

In the economic globalization, information industry and the rapid development of high technology and science and technology under the background of the national economic and social development as the decision as to the important symbol of national comprehensive national strength.President hu jintao in the 17th party congress report pointed out: "will greatly enhance our capacity for independent innovation, scientific and technological advances to economic growth enabling and making China an innovative country" for realizing the comprehensive construction well-off society goal request, "To improve the ability of independent innovation, building the innovative country" as the core of the national development strategy and improve the comprehensive national strength, the key to promote the national economy "sound and fast development of primary position.Therefore, vigorously develop science and technology, improve the ability of independent innovation, technology has become China's economic transformation period of strategic choice.Enterprise as the subject of technological innovation, promote technological progress plays an irreplaceable role in the world, the process of economic development, which has been proved by facts. Technological innovation and technological progress are increasingly competitive theme.At present, however,China's enterprises in technological innovation process is still facing greater pressure, outstanding performance in the enterprise technological innovation in China:the low level of inputs, only for the world developed country enterprise investment level 1/4-1/6,with the developed countries still have a large gap.Therefore, the government of enterprise technology innovation support for the enterprise development, and create a good external environment, policy has become a government need to solve major problems.Tax policy as the government's economic policy is an important part in promoting scientific and technological progress and innovation has special functions and advantage, played through taxation policy on investment in science and technology, the guiding role in regulating enterprise internal distribution of interests, and finally reach the science and technology innovation to drive fast and healthy development of the enterprise, it is also the goal and a period of the basic tax policy adjustments.From the tax policy, the optimization problem and the use of microeconomics,macroeconomics, economics, national science and technology innovation of taxation influence enterprise development, and the related theory of theoretical analysis and case analysis method of combining the tax adjustment function of enterprise technology innovation incentives to carry on the omni-directional problems.This article first introduced the basic connotation of enterprise technology innovation from different perspectives, the technical innovation to the positive effects of production enterprises,fully explain encourages enterprises engaged in technological innovation of the importance and practical significance, then raises enterprise technology innovation path selection.Independent technological innovation in enterprise full process uncertainty, information asymmetry and externality theory basis for the government, combined with the current economic intervention, the macroeconomic regulation and control methods,and through the analysis of the taxation policy incentives enterprise technology innovation mechanism of action, and reveals the tax incentive policy in encouraging enterprise technology innovation process produced the positive role. At the same time, through the world to promote enterprise technology innovation in the field of taxation policy for its comprehensive comparison, has carried on the earnest can experience. Finally, combined with the reality of our country,and analyzes the technological innovation in enterprise and the current tax incentive policy of the present situation and the existing problems, and puts forward the technical innovation tax incentive policy Suggestions.