Research On Incentive Tax Policy Of Enterprise’s Independent Innovation In Our Country

At present, the global economy has not fully recovered, the speed of our country’seconomy development is slow. In the face of the severe and complicated internationalsituation of the market economy environment, countries around the world have theenhancement enterprise’s capacity for independent innovation as the engine of growth, ourcountry has also taken using tax incentives to encourage enterprises for independentinnovation. Since the new century, although our country enterprise independent innovationhas made greater achievements, compared with developed countries and an innovativecountry in the world, China’s enterprise independent innovation is still a big gap. The18thnational congress of the communist party of China stressed the need to accelerate theestablishment of enterprises as the mainstay, market-oriented, a combination ofindependent innovation system once again.First of all, this paper adopts literature analysis, the analysis of related literature athome and abroad, the connotation of enterprise independent innovation and theconnotation of the tax incentive policy is defined. Then, the article analyzes the cause ofenterprise independent innovation exists market failure, the necessity of governmentintervention in enterprise independent innovation and Schumpeter innovation theory isanalyzed, and the theory of tax expenditure on promoting enterprise independentinnovation tax incentives related theory. Once again, from the perspective of R&D funds,innovative talents, and patent output by qualitative analysis and quantitative analysis, thepaper analyzes the current situation of our country enterprise independent innovation, andpoints out many problems like that our country enterprise independent innovation lowintensity of R&D expenditure, the lack of advanced science and technology innovationtalents, relatively low proportion of invention patent, key technologies and lowself-sufficiency production-study-research cooperation is not strong. At the same time,through the system to promote enterprise independent innovation tax incentive policy inour country by Statistical analysis, analyzes a series of problems between the existing system of our country tax incentive policy such as the system is not sound, the policy isincomplete, the level of legal is low. At last, on the basis of draw lessons frominternational experience, combined with China’s national conditions, this paper putsforward the improvement and suggestions of perfecting our country’s tax incentives. Itclears that the enterprise is the main body of independent innovation, tax incentive policyshould be tilted to the enterprise. The government should enhance the legislation of taxincentives, enrich the content of the tax incentive policy, perfect the tax incentive policysystem; To establish and perfect the tax incentives each link of the whole process ofall-round supervision appraisal system; It should be conducive to promote the enterpriseindependent innovation tax incentives atmosphere in the whole society.