The Analysis On Tax Policy Of China’s High-tech Industries

Throughout the history of the world economic development, each technological revolution has brought up a number of countries exceeding the original economic development bottleneck, and making the successful realization of rapid economic growth. Into the21st century, as the rapid development of world science and technology revolution, the sixth technology revolution which is greeted in various fields is giving birth to a major breakthrough, and profoundly changing the face of social and economic. With the sixth scientific and technological revolution is advancing on a global scale, to develop high-tech and high-tech industries as the direction of trendy performance is more prominent. High-tech has become an important tool for various countries and regions to explore new industries, promoting rapid economic development.The arrival of this great opportunity in the sixth technology revolution, China’s economic development has also encountered a number of bottlenecks. China’s gross domestic product (GDP) to reach397,983billion in2010, in accordance with international exchange rates, China’s per capita GDP reached4,283U.S. dollars, according to the World Bank and the IMF report, the2010China has also entered the edge of the middle-income trap ". Chinese scholars for "middle income trap", a series of studies, mainly in middle-income countries by the dual pressures of the developed countries and low-income countries in industrial restructuring and technological progress. On one hand, the developed countries in a dominant position in terms of technological, economic, military and other middle-income countries is difficult to compete with them; the other hand, the advantage of low-income countries with low labor costs. Successfully seize the opportunities of the sixth technological revolution, successful breed of high-tech industry with Chinese characteristics, has become a breakthrough "middle income trap", the successful realization of an important guarantee for China’s economic take-off. Occupies an important position in the countries in the world of policy tools to support and guide the development of high-tech industries in the government to promote the development of high-tech industries in a variety of policy instruments, tax policy, normative, validity, use of effects of tax policy is very obvious, However, the tax policies of China’s existing high-tech industries are more sporadic and scattered, the lack of industry-oriented, there is no complete system design. The face of fierce international competition in the market, how to properly use tax policy to support the development of China’s high-tech industries, enhance the competitiveness of China’s science and technology, to achieve the sustainable development of China’s economy is an urgent need to address the issue.Chinese scholars in the study of tax policy to promote the development of high-tech industries, mainly in three aspects:First, the use of foreign models an empirical analysis of tax policies affecting R&D spending; second, on the basis of summing up the experience of China’s economic development, China’s tax policy should be how to improve the suggestions and opinions in order to promote the development of high-tech industries; Third, optimization tips for China on the basis of comparative analysis of the Western developed countries. Draw on the experience, however, domestic scholars often draw the United States, European Union, the United States, the EU has experienced hundreds of years of development, not in a relatively short period of time achieved economic take-off, so there is no need to face the "middle-income trap" contrast is not strong. Therefore, in the context of today’s world of economic development, drawing on lessons learned from Japan, Korea, Taiwan and other emerging countries and regions, its how quickly break through the bottleneck of the "middle income trap" limitations of the study, it is particularly important.It is based on this way of thinking, this article attempts to high-tech industries, based on the importance of high-tech industrial development, and industrial economic theory, defining the relevant concepts of high-tech industries, based on the current situation of China’s high-tech industry tax policy, drawing on the successful breakthrough in the countries of the "middle income trap" high-tech industry, tax policies and practices, and explore to improve the general rules of preferential tax policies of China’s high-tech industry, and strive to achieve the goal of sustainable development of China’s high-tech industries, and rising China’s overall national strength. Japan, Korea, Singapore, Taiwan, India and other countries and regions, preferential tax policies in the whole course of the study, how to summarize, analyze, compare, and then combined with the actual situation in China, the benefit of our industrial development revenue policy recommendations and opinions have become the top priority of this article.The paper is divided into five parts:Part Ⅰ:Introduction. This section first the background and significance of this study were analyzed, and why select Japan, Korea, Singapore, Taiwan and other countries and regions are described, and then summarize the literature of tax policy to promote the development of high-tech industries, and thus to explain the innovation of this paper, the inadequacies and research methods.Part Ⅱ:high-tech industries, and tax policy theory. This section first defines the high-tech and high-tech industries, analyze the relevant characteristics of the high-tech industries, and then a brief summary of the tax preferential policies to pave the way behind the tax policy analysis.Part Ⅲ:China’s tax policy to promote the development of high-tech industry and its problems. This section sums up the current tax policy to promote high-tech industrial development, analysis, and analysis of tax policy where the problem lies.Part Ⅳ:comparative analysis of the tax policy of high-tech industries. Selected countries and regions, this section first sub-national and regional experience summary, and then summarize and contrast their common ground and advanced experience.Part Ⅴ:The perfect high-tech industry tax policy ideas and measures. Earlier summary of the experience of countries and regions on the basis of this part of the first perfect the whole idea of our tax policy, and then presents the optimization of sub-types of taxes, and zhen the perfect high-tech industries supporting the development of tax policy measures. Other government the means to carry out with the tax policy is a policy means, you need to achieve to maximize the effect of tax policy, and this section presents three complementary measures.In this paper, the method of normative analysis, a combination of methods of logical analysis and objective practice, cross-study method, comparative research methods research methods, international tax policy to promote high-tech industrial development, a more in-depth system and summarized. The main innovation of this paper is mainly the following aspect:the object is different. In the study of the preferential tax policies, domestic scholars tend to focus on research and learn from veteran for Europe, the United States and other developed countries, comparison of the specialized tax policy emerging in developed countries. These countries to developed countries, has gone through the accumulation of centuries, not in the dominant position of developed countries, its technological, economic, military repression, the effect of contrast and learn from the not so obvious.This paper has many inadequacies:Firstly, the research is less of empirical methods. In the process of writing the use of empirical analysis methods for the impact of tax policy on the development of China’s high-tech industries are not using the measurement methods for processing and therefore appear in the empirical thin.Secondly, the research is not thorough enough. Comparison of domestic and foreign policy, there may be a tax on the tax professional limitations, lack of vision and depth of the theory to grasp and comparative analysis; you need the help of experts and teacher.