| The rapid development of high-tech industries has made a significant contribution in increasing the employment in our country, ensuring the steady and fast growth of national economy, adjusting and upgrading the industrial structure orderly. Based on this, all the provinces and cities will be vigorously develop high and new technology industry as an important development strategy. As an important member of the Pearl River delta economic circle, Jiangmen’s high-tech industry has been rapidly developed. However, compared with other developed areas in Guangdong Province, the development of high- tech industries in Jiangmen also has the very big development space. Scholars at home and abroad compare the different contribution for the economy development of the new and high technology industries and traditional industries, study on the driving effect of the existing government policies on the high-tech industry and high tech industry, discuss the evaluation index building of high and new technology industry. But the academic achievements is not much in the study of the influence of government tax policy on high and new technology industries, high and new technology enterprises and government of the game.This study based on the practice, theory and the fact above, refers to a large number of literature, explores the impact of tax policy on the development of high and new technology industry, establishes the game model of enterprise and government and explore the theoretical investigation on the cognizance of the high-tech enterprises.Based on data obtained from the Jiangmen technology bureau, the article selects panel data from 2010 to 2013 of jiangmen high- tech enterprise as the research sample. This thesis uses the methods of theoretical analysis, model test and empirical research and makes full use of the theory of knowledge of many subjects, such as statistics, information economics and econometrics and so on. With the aid of SPSS and Eviews software to set and test the model, the research mainly draws the following conclusion:(1) In the long run, the tax cuts can effectively increase the R&D investment in the high- tech enterprises, helping enterprise to be bigger and stronger, thus improving the entire region’s economic strength.(2) Tax cuts have little impact on attracting talent to the enterprise.(3) The government’s policy support will not be effective to encourage enterprises to increase efforts in new product developing; it may even hinder the new product output value.(4) R&D investment has a greater effect on promoting the growth of enterprise.Finally this study makes advices for further optimization of jiangmen high-tech industry. Through the analysis of the development of high-tech industries in Jiangmen, the article points out its development direction in the future. |
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