The Corporate Income Tax Incentives For Research

Corporation income tax preferential policy has always been valued by major countries, as an important part of one country's national economic policy, It reflects the orientation of one country's present economical policy.After the Reform and Opening up, our country has implemented a series of corporation income tax preferential policies, and these policies are playing an important part in our economic. With the procession of our economic reform, the present tax incentive policies perform many shortcomings, and the new economic situation proposes new requirements to the corporation income tax preferential policies. How to continue to improve the current corporate income tax incentives, to adapt to the economic development of the situation is an important part of this paper.Based on the theory of tax incentives, this paper analyses the reason why tax preferential policy exists. According to regional economic data after the implementation of tax preferential policies, this paper analysis the effectiveness and the deficiencies of enterprise income tax preferential policies.Learning from international experience in the success of enterprise income tax preferential policies, this article gives some suggestions about the recommendations of enterprise income tax preferential policies.In mastering the implementation of corporate income tax on the basis of the actual situation, combined with the development of our Twelve's-Year Plan requirements, the paper gives the direction of corporation income tax incentives: Increasing function of the regional tax incentives, and promote coordinated regional economic development; improve the agro-enterprise income tax preferential policies to support the development'of modern agriculture; improve preferential tax policies for the tertiary industry and accelerate the development of modern service industry; improve the promotion of scientific and technological progress and High-tech industrial development incentives, to accelerate industrial upgrading; improve environmental protection, energy saving, comprehensive utilization of resources preferential policies to promote sustainable development; improve preferential policies to support SMEs, promoting technology innovation; improve preferential tax policies to promote employment and reemployment, Promoting harmonious social development; to strengthen the management of enterprise income tax preferential policies, to ensure the fairness and efficiency in policy implementation.Derived from the above analysis, China's enterprise income tax preferential policy also requires a lot of work, and it is a long way to perfect it, especially the policy-making in conjunction with the actual situation of China's economic development and national policy Orientation, so this issue haven't an ultimate ending point, only to modify it randomly with the economic situation, and we must do our best to contribute to the development of our economy.