Research On The Fiscal Policy Based On The Technology Innovation Of Enterprises In Qinghai Province

Science and technology is the driving force for development of a country and a region. It has become an indisputable fact that science and technology have changed human beings. As an important means to promote the development of science and technological progress, technological innovation is the fundamental guarantee to achieve economic development and enhance the comprehensive strength. The level of technological innovation also has a direct impact on the overall process of the comprehensive development of regional society. The country had put the innovation into the core position of national development strategy and attaches great importance to scientific and technological innovation since 18 th CPC National Congress.Xi Jinping had pointed out that science and technology is the foundation of national prosperity, innovation is the soul of national progress. It is necessary to implement the innovation driven development.However, due to the existence of public product attributes of technological innovation, the intervention of government means is needed to ensure the smooth progress of technological innovation activities. Because of the direct impact of government funding and procurement on enterprise technology innovation activities and the indirect effects of tax incentives and security measures, fiscal policy has become the key to promote enterprise technology innovation ability. Therefore, the application of different types of fiscal policy instruments can fully encourage enterprises to carry out technological innovation activities, so as to increase the vitality of regional economic development and scientific and technological progress. Therefore, through the analysis of the impact on enterprise’s technological innovation of fiscal policy is to understand the existence of the problem of some relevant policies in the specific implementation process. On the one hand, to optimistic the operational process in the fiscal policy. On the other hand to help the enterprise give full play to the advantages.At first, this article is based on the theory of technology innovation and the fiscal policy, focusing on the analysis of fiscal policy for the enterprise technological innovation in Qinghai Province by using literature method, interview method, qualitative analysis and quantitative analysis method. The study found that there is insufficient fiscal expenditure on science and technology of scale, efficiency in the use of fiscal funds is low, government procurement laws and regulations are not perfect and the types of tax incentives are too single. The second, through the establishment of regression model, selection the past three years data of the tax and industrial enterprise R&D spending, tax policy of Qinghai province. Then through the DEA data envelopment analysis method, shows that nearly eight years of Qinghai province science and technology input and output efficiency levels and should be adjusted value to find out the problems. At last, put forward to improve fiscal expenditure on science and technology and give full play to the positive role of government procurement. Improve relevant preferential tax policy and other policies and efforts to solve the problem of low efficiency of financial policy in Qinghai province.