A Study On The Effect Of Fiscal And Taxation Policy On Enterprise Technological Innovation

People have generally accepted the "science and technology is the first productive force", there is no doubt that technology innovation for enterprises and the competitiveness of the whole country has an extremely important role. Therefore, enterprises need to enhance the competitiveness of their products through independent innovation, the economic benefit, and enhance the overall strength of the country.Because has the characteristics of quasi-public technology innovation, the resources can’t in the case of simply rely on market forces to achieve the optimal configuration, technical innovation market "market failure", mainly for the uncertainty, external diseconomy, publicity, etc., thus determines the necessity and importance of government intervention on technology innovation.The government’s fiscal and taxation policies to promote enterprise technology innovation effect is remarkable, but at present our country on the fiscal and taxation policies to promote enterprise technology innovation still has some problems, which restrict the effectiveness of fiscal and taxation policies in China. In order to better play to the effectiveness of fiscal and taxation policy, need not only from a financial investment, tax breaks and government procurement is improved, more need to focus on analysis of different means of fiscal and taxation policies for the development, achievements transformation and industrialization of technology innovation production stage, the influence of the final draw a more effective policy recommendations.In this paper, from theory to empirical analysis and research of the mechanism for the system.firstly summarizes the developed countries of the current fiscal and taxation policies to promote enterprise technology innovation, and summarizes the current status of related fiscal and taxation policy in China, and through comparison and analysis, from developed countries to get beneficial enlightenment, find out the deficiency existing in our country various aspects at the same time; Second analysis of financial investment, tax incentives and the role of government procurement to the enterprise technology innovation, and further analyzes the various fiscal and taxation policy for the enterprise technology innovation in the development, achievements transformation and industrialization production of utility, this model is set up accordingly; Again, using the relevant data, through empirical analysis it is concluded that the regression equation, through to the coefficient of determination to analyze financial investment and the effectiveness of the tax incentives for technological innovation at different stages; At last, through the empirical test results, a reasonable policy suggestion, better promote the fiscal and taxation policy for the enterprise technology innovation to be effective.