The Research Of Tax Policies Of Shanghai Scientific And Technological Innovation Center Construction

Building an innovative nation is our established policy, the construction of Shanghai Science and Technology Innovation Center is building an innovative country’s strategic initiatives. With the development of social economy, the role of labor and raw materials and other production factors decrease continually. Science and technology, as the primary productive forces, they will provide a lasting impetus for the development of economic social. Many countries have realized the importance of science and technology for national development. They pay attention to scientific and technological innovation in an important position. In recent years, our government has taken a series of initiatives to promote the development of scientific and technological innovation, to realize building an innovative country by the supporting policies of government."Vigorously implement the strategy of innovation-driven development, accelerate the construction of science and technology innovation center which has a global influence" as the priority topic of Shanghai municipal party committee in 2015, Shanghai Science and Technology Innovation Center needs to take comprehensive research. Shanghai building global influence of science and technology innovation center, not only the needs of the development of Shanghai’s own transformation, but also the needs to achieve innovation driven development strategy. Taxation as the important tool to optimize the allocation of resources, can play a unique role in the construction of science and technology innovation center. Through the influence of tax policy on science and technology innovation center construction, the correct formulation of tax policies, improve the incentive effects of tax policy and the promotion of innovation and technology center construction, it has important practical significance.According to the recent years, our government took a series of preferential tax policies to promote the development of science and technology innovation. It can be seen that the government attaches great importance to the development of scientific and technological innovation in the industry. But from the perspective of a current effect, these preferential tax policies have not formed a complete system, the need to further improve. First, the paper introduces the construction of Shanghai science and technology innovation center of strategic opportunities, and affirms the tax policy in theory to the positive role to promote the development of science and technology innovation. Second, by analyzing the current situation of tax of Zhang Jiang Hi-Tech Park, the park is preferential tax measures are introduced, and analysis points out the problems and deficiency. Again, compared to Europe, America and some Asian countries, tax incentives in innovation and technology center building, summarize experience. Finally, with the goal of building Shanghai Science and Technology Innovation Center, Shanghai technological Innovation focus on research and development center, building high-quality talent gathering center original innovation centers, venture capital and innovation center technical service center for policy aspects of the design and optimization, to achieve Rapid development of Shanghai Science and Technology innovation Center, to better serve the national strategic requirements.