The Preferential Tax Policy Of Small And Medium-Sized Enterprise Technology Innovation Research In China

Innovation is an important way to obtain competitive advantage of enterprises. As an important aspect of innovation, technology innovation driving the prosperity and development of the economy. Developments around the world show that technological innovation has become a key factor in market competition. The eleventh five-year plan released by the party of the proposal pointed out that we should enhance the independent innovation ability of enterprises, optimize the industrial structure, and change the extensive economic growth mode. Technology innovation is the carrier of the enterprise; this means that you must further strengthen enterprise technical innovation ability for implement the plan proposal request.The sustainable development of global economy makes governments to realize the importance of small and medium-sized enterprises. The development trend of world economy instructed that small and medium-sized enterprises have began the center of economic development in the scene as an important force in economic development. Large number of small and medium-sized enterprises in our country, to achieve even more than99%of the total enterprise, small and medium-sized enterprises play an irreplaceable role in big businesses in the creating wealth, driving market, expanding employment, stabling social and optimizing the economic structure, etc. Small and medium-sized enterprise technology innovation has achieved rapid development in our country currently, however, compared with developed countries, small and medium-sized enterprise technology innovation ability is still very weak and exist a series of problems. From tax policy support this on the one hand, there is a huge gap between China and developed countriesTax is an important means of government on economic adjustment and policy tilt, which you can see, the small and medium-sized enterprise development and application has close contact with the tax policy. For all the above reasons, governments hope that small and medium enterprises adapt fierce competition environment and play a backbone role in economic development in our country through a series of measures. These measures include reasonable tax policy, tax atmosphere conducive to the healthy development of small and medium-sized enterprises, the tax policy to the support of technology innovation. Firstly, this article reviewed the technological innovation theory and enterprise growth theory, and the theory of tax incentives, explicated small and medium-sized enterprises in China’s economic development status, defined the concepts of the small and medium-sized enterprises with enterprise growth and technological innovation. Secondly, this paper expounded situation about small and medium-sized enterprise technology innovation in our country of current time and its relevant preferential tax policy, at the same time, for finding problem in them. Thirdly, a few developed countries in the world of small and medium-sized enterprise technology innovation of tax preferential policies were compared in this paper. The last, this paper proposed solutions in all aspects of small and medium-sized enterprise technology innovation are using preferential policies. Small and medium-sized enterprises find the path of continuous innovation and development under the support of the government, achieving a goal play their part fully.