The Research Of Taxation Preferential Policy For The Promotion Of High And New Technology Industry

In recent years, technological innovation after another, high-tech industrialization gradually becomes an important engine to lead the economic and social development. Tax policy on economic and social development, plays an important role in the regulation of an important means of tax incentives to encourage the development of high-tech industries. How to design and use tax policies to promote the rapid development of high-tech industries, the current China is facing an urgent need to address the important issue.This paper focuses on the theme of the preferential tax policies for optimization of high-tech industries, the use of economic assumptions, market failure, the supply-siders tax cuts and other Western economic theory, first expounded the concept of high-tech industries, tax incentives and the important role of China’s high-tech industry development status and characteristics; Second, combing analysis of some developed countries to promote the preferential tax measures and the revelation of the high-tech industry; explore the principle of optimization of the tax benefits of the development of China’s high-tech industry, design ideas and sub-types of taxes. Work and conclusions of this research is mainly reflected in the following two aspects:1.Start from the meaning and characteristics of the high-tech, to explore strategic significance of the tech industry, from Western economic theory of tax incentives for high-tech industries on the important role of the tax to promote the development of high-tech industries;2.Start from some developed high-tech industry tax incentives practical experience, analysis of the problems and shortcomings of China’s high-tech industry tax incentives discussed to improve China’s high-tech industry tax incentives countermeasures to promote China’s high-tech industry, sustainable development, and enhancing our comprehensive national strength.For our current high-tech industry tax incentives facing problems, combined with the results of the theoretical analysis, the six suggestions preferential tax policies optimized for high-tech industries:legislation, preferential tax policies to accelerate high-tech industries to improve policy implementation authoritative; combined with the deployment of the national industrial policy, closely linked to the national economic development strategy and economic policy objectives, and to play a guiding role of tax policy; tech enterprises that link, focusing on the coordination of work of the department; support the high-tech industry, focusing on innovative aspects; people-oriented focus on tax incentives to promote the development of scientific and technical personnel, build a reasonable and effective talent that; focused on indirect tax preferential policies, to avoid the development of high-tech industries heavy, light process.