The Research On Small And Medium-sized Enterprise Technology Innovation Tax Preferential Of Our Country

Tax legal system is the important factors influencing the enterprise technology innovation,the current tax system on enterprises especially small and medium-sized enterprise technology innovation rules applied to deduct,accelerated depreciation and a series of preferential tax law system,but for small and medium-sized enterprises innovation awareness is not enough,the implementation of the legal effect is not very ideal.After failing to fully understand the enterprise technology innovation and tax legal system both promote each other and contain a conflict of interest between the game relation,and there is no relevant tax system for timely complement,preferential tax incentive effect on the enterprise technological innovation have failed to fully excavated.This article embarks from the tax preferential legal system,on the basis of China's national conditions,analysis of the current tax incentives to promote the effect of the technological innovation of small and medium-sized enterprises,according to domestic and foreign small and medium-sized enterprise technology innovation tax preferential legal system establishment and operation condition,draw lessons from foreign experience,to our country small and medium-sized enterprise technology innovation of tax preferential legal system perfect Suggestions are put forward.Tries to reduce the tax burden on small and medium-sized enterprise technology innovation and improve the related tax levy,Angle of approach,is put forward to promote the small and medium-sized enterprises of science and technology innovation and the use of tax preferential legal system for the purpose of perfecting suggestion.This thesis mainly consists of the following six parts:The first part: the theoretical basis.According to the characteristics of technology innovation of smes,analysis to support small and medium-sized enterprises of science and technology innovation system of tax incentives,demonstrates the preferential tax by tax law system of small and medium-sized enterprises meet the fairness and efficiency of the tax law and tax legal requirements.The second part: the analysis of the situation.Based on the current preferential tax legal system in China,summarizes the development of small and medium-sized enterprises in different stages of the present situation of the existing tax,and analyzes our country small and medium-sized enterprises preferential tax is lack of pertinence,the lack of substantial justice and the question of tax collection and administration is not in place.The third part: draw lessons from abroad.Small and medium-sized enterprise technology innovation incentive discount this paper summarizes the rule of law,summarize the experiences of worth our using for reference.The fourth part: perfecting suggestion.Aiming at the present stage incentive tax preferential legal system of science and technology innovation of small and medium-sized enterprises in our country,with the improvement of the practical and operational Suggestions are put forward.