A Study On Tax Policies To Stimulate Enterprises' Independent Innovation

In the process of the future development of China’s economy and society, the implementation of innovation driven development strategy will become the mainstream trend. In the economic globalization, only by strengthening the independent innovation, occupied the commanding heights of high-tech fields, in order to achieve the development of China’s economy healthy, stable and rapid, and effectively improve the comprehensive national strength. China is a developing socialist country, to catch up with the developed countries in the world the pace of economic transformation across the development, independent innovation is the only way which must be passed.In independent innovation, the state promulgated and implemented a lot of tax incentive policy, which to promote China’s technology innovation and industrialization produced a good effect, in private and foreign-funded enterprises independent innovation incentive effect is especially remarkable. But from the current tax policy of independent innovation in our country, there are still many problems. Therefore, we must as soon as possible to improve China’s independent innovation tax incentive policy and should be based on the existing relevant policies of our country, make full use of and learn from the advanced experience and practice in other countries, in order to effectively solve the existing problems.Classical method of this paper uses the method of literature review, qualitative analysis and quantitative analysis combined method, survey method and the analysis question, solve the question, after expounding the significance of independent innovation, to the domestic and foreign research status make a comprehensive exposition and systematic research, and summarized the significance of writing this thesis. In the second part of this paper, the use of market failure, the results of independent innovation spillover, the substitution effect of Taxation and other classical theory model, on the establishment and perfection of the importance and necessity of independent innovation tax incentive policy and its internal mechanism were in-depth analysis. Then this paper research on the current domestic independent innovation based on the situation, pointed out the problems and shortcomings of independent innovation of China’s tax incentive policy. In the fourth part, starting from the international perspective, analysis of the innovative country in encouraging independent innovation tax preferential policies to reform and improve the system of tax policy in China has an important reference significance. Finally, some suggestions are put forward to improve the tax legal system construction, cultivate innovative talents, improvethe family allowance system and so on.