The Research On Technology Innovation Tax Incentive System

Today, technology innovation means brand and competitiveness, and plays a very important role in economic development. Many countries attach great importance to the technology innovation and improve the technology innovation system. Since joining the World Trade Organization, the technology innovation system in our country has been developing in line with the international standards. As an important means of fiscal policy, tax revenue is also a kind of effective incentives method which can run through all aspects and the whole process of technology innovation. Tax law system in our country already contains some incentive measures to stimulate technology innovation, but the system still has many problems. In the process of discussing how to solve the problem, the writer firstly from the theoretical level demonstrates the feasibility of using tax system to stimulate technology innovation, and then starting from the present situation of technology innovation incentive system in our country, summarizes the main problems of it, and on the basis of drawing lessons from foreign experience, puts forward feasible countermeasures of improvement. The writer always sticks to the clue of intellectual property tax incentive methods in carding current situation, summing up experience, analyzing the problems and proposing the countermeasures. Besides introduction and conclusion, this paper is divided into four parts.The first part is "technology innovation tax incentive system overview". It explains the main core concepts of technology innovation tax incentive system, arranges the theories of tax incentives relevant to technology innovation, and carries on the theoretical analysis and empirical analysis on the effectiveness of tax incentives for technology innovation. It is concluded that the tax has incentive effect on technology innovation but has large space to improve. The part lays a theoretical basis on the research of technology innovation tax incentive system.The second part is "current situation investigation and problems of technology innovation tax incentive system in our country ". From the aspects and features of technology innovation activities, it investigates the current situation of technology innovation legal system of tax incentives, technology research and development tax incentive system, technology market-oriented tax incentive system and technology personnel supporting tax incentive system, and sums up the main problems existing on the four current systems.The third part is "the present situation and experience of technology innovation tax incentives system in foreign country". From the four system of technology innovation tax incentive legal system, technology research and development, technology market-oriented and talents supporting, it investigates the current situation of foreign terms in different countries on the four systems, and proposes experience reference for the existing problem of the current system.The fourth part is "specific improvement paths of technology innovation tax incentive system". Based on lessons summed up, it proposes concrete paths to improve the tax legislation system for technology innovation, technology research and development tax incentive system, technology market-oriented tax incentive system, and personnel supporting tax incentive system.