In The Perspective Of The High-tech Innovation Network Of Service The Study Of Tax Burden In China South Locomotive&Rolling Stock Corporation Limited

Tax policy is very important for any economic subject, imperfect tax policy leadsto excessive tax burden, and directly affect the competitiveness revenue and operatingcosts of economic entities, at the same time, influence the economic behavior oftaxpayers, thereby affecting the rapid development of the high-tech innovationnetwork of service. The paper studies the problem of tax policy and the status of taxburden which CSR developed its high-tech innovation network of service faced,summed up the real reason of the high level of the tax burden of CSR and then toimprove the development of high-tech innovation network of service policyrecommendations. To achieve rapid integration of our industry and upgrading ofindustrial structure has important practical significance.The main innovation of this paper has the following two points: The first is theinnovation of the research perspective. Since the concept of high-tech innovationnetwork services put forward relatively late, the current academic research onhigh-tech innovation network services is very small, the existing research focused oninnovation network and service innovation, little research on high-tech innovationnetwork of service. There for the paper has a little information to reference, so it isthe newer topics. The second is innovative research methods, Existing research resultsare more from a macro perspective to analyze tax policy and incentive effect. Ignoringthe different forms of business innovation and demand for different items of taxpolicy differences, More rarely combined with business specific development ofinnovation to study the policy. This study therefore has greater practical value.This article first explains why choose CSR as a research object to conduct taxanalysis and made a brief presentation of CSR, and then analyzed the tax change ofCSR when CSR develop the high technology service innovation network since2008.And then compared with industry tax burden, Through the lateral comparison,working out the policy recommendations of how to optimize CSR tax burden andimprove the tax environment for high-tech innovation network service...