Research On The Financial And Taxation Support Policy To Promote The Development Of High - Tech Industry

Adjusting industrial structure, developing high-tech industries, strengthening the capabili ty of independent innovation, and enhancing the core competitiveness of our country, have become important tasks for the sustainable and healthy development of our country’s economic construction. As the most direct means for the government to regulate the economic operation, fiscal policy plays a decisive role in promoting the development of high-tech industries. The object of this study is the fiscal and taxation policies that support the development of high-tech industries. This thesis sketches out basic outline of the high-tech industries on the basis of analysis. With its background as a starting point, the relationship between fiscal policy and its development as the axis, on the basis of comprehensively assessing the status of how domestic and foreign financial and taxation policies provide support to high-tech industry development, using the actual situations of Shenzhen as study cases, this theisis uses of empirical analysis and normative analysis methods, respectively start from the financial investment and tax incentives, puts forward fiscal and tax policy reform proposals that support the development of high-tech industries. This article suggests: to normalize scientific and technical tax legislation, try to implement value-added tax transition in high-tech industries, establish sound tax incentive policy for industrial research and development, implement tax expenditure management, set up fiscal and tax incentives to encourage venture capital investment, personal income tax system on the basis of classification. At the same time, this thesis puts forward the following proposals:to improve and clarify the objects that fiscal policies support, to strengthen fiscal policy to support research and development process, to make up for lack of financing fiscal policy, to improve incentive policies, to train and stablize scientific research team.