Research On Preferential Tax System Of Supporting Innovation And Entrepreneurship In China

"Mass entrepreneurship and innovation" has become a new momentum to promote the economic and social development of our country.In order to stimulate the vitality of social innovation and entrepreneurship and optimize the allocation of market resources,we need to give full play to the role of tax incentives.However,with the inherent defects of the current tax preferential legal system supporting innovation and entrepreneurship becoming increasingly prominent,it restricts the further development of "mass entrepreneurship and mass innovation" in our country.Firstly,this paper analyzes the current situation of innovation and entrepreneurship development in China by starting with the connotation and characteristics of innovative entrepreneurshipand finds that there are many shortcomings.Through the analysis of the concept and characteristics of the legal system of tax preference,it is concluded that reasonable and efficient tax preference can achieve the policy orientation of encouraging and supporting by reducing or exempting the tax burden of certain specific subjects,regions and industries.This paper expounds the logical relationship between the tax preferential legal system and the development of innovative entrepreneurial activities.Then it evaluates the current preferential legal system of supporting innovative entrepreneurship tax.On the basis of affirming its positive role,it summerizes that the current innovative pioneering tax preferential legal system is still some problems such as imperfect legislative system,unreasonable design of tax preferential mode and link,lack of corresponding supporting system of tax preference and so on.Finally,drawing lessons from foreign countries of the excellent experience in supporting innovative tax preferential legal system,starting with the overall thinking and specific operating ways of establishing and perfecting the innovative tax preferential system,It is suggested that we should establish a coordinated and unified legal system of tax preference for innovation in order to improve the legal system of tax preference for innovation in China by optimizing the preferential waysof tax revenue and the corresponding means of tax service in each tax category.