Fiscal And Tax Policy To Promote Technical Innovation Of Enterprises

In the21st century, China’s technological innovation has made greatachievements, but compared with developed countries and China’s economic growthand huge social demand, China’s scientific and technological innovation is still a biggap. Therefore, it will be very tight and has important practical significance topics thataccelerating the establishment of enterprises as the mainstay, market-oriented, andresearch combination of technological innovation system, to guiding and supportinginnovative elements into enterprises, promotion of scientific and technologicalachievements into practical productive forces.Based on the above background, from the perspective of mathematical analysis,this paper focuses on the effects of fiscal and tax policies to promote enterprisetechnology innovation of Beijing, also identify problems and make recommendations.The specific content is divided into five chapters. First chapter is introduction.Introducing background and significance of this research, and reviewing the domesticand international literature, then proposed research and innovation of this paper. Thesecond chapter is about promoting technological innovation theory of fiscal and taxpolicy. It analysis the need of government intervention on technological innovation,the impact of fiscal and tax policies on technological innovation, and fiscal and taxpolicies to promote technological innovation of the main tools. The third chapteranalysis current situation and problems of fiscal and taxation policy which promotingtechnological innovation in Beijing, such as technological innovation investment low,the low level of cooperation and research, as well as no significant effect oftechnological innovation and other issues. Now the fiscal and tax policies to promoteenterprise technology innovation of Beijing exist many problems, such as thethreshold is too high, the design is flawed and imperfect. The fourth chapter comparesthe differences of preferential policies to promote technological innovation andtaxation of the United States, Japan, Germany, France, Korea, Singapore, India andother countries. Then the experience is worth learning that legalization of the fiscaltaxation incentives, the improvement of the fiscal and tax policy system, and effectivesupervision and management system. The fifth chapter presents recommendationsabout improving fiscal and tax policies of promoting technological innovation. Toclear the dominant position of enterprise technology innovation. Strictly definedbenefit conditions and standards of preferential policies. Playing a guiding role offiscal and tax incentives. To build the environment platform of enterprise technology innovation and give protection from the legal point of view, in order to form theinstitutional environment of technological innovation.This paper is emphasizing the mathematical analysis of current situationenterprise technology innovation in Beijing, gathering and analyzing the fiscal andtaxation policies of enterprise technology innovation in Beijing, cocluding that theinvestment in enterprise technology innovation is not enough. One reason is the highrisk of technology innovation making the enterprise dare not spending too muchmoney on it, the other reason is the current fiscal and taxation policies hasn’t play itsproper rules, and the proportion of government’s direct investment is relatively low.Based on these analysis, this paper suggests：First of all, to set up the mainly status ofenterprise technology innovation, and formulate the fiscal and taxation policies thatbenefit the enterprise. Secondly, the government should actively support the enterprisetechnology innovation, and build equity innovation environment. Thirdly, to improvethe current fiscal and taxation policy systerm, and reduce the limits in fiscal andtaxation preferential policy declaration. Finally, to draw lessons from foreignexperiencein order to establish effective policy supervision system.