The Mechanism And Empirical Study On The Influence Of Enterprise's Tax Burden On Enterprise's Technology Innovation

Tap into China's "New Normal","Excess capacity" has become the most important risks to China's economic development,one of the biggest problem is the "Supply Side".The technological innovation is the root of the upgrade of industrial structure,is the basic way to solve the "excess capacity".And the development of the enterprise technological innovation needs the support of national policy,tax policy is an important part of national economic policy,the tax burden is the core of the tax system,the weight of the corporate tax burden directly affects the enterprise's income and cost,enterprise's income and cost has a direct relationship with the development of enterprise technology innovation.To ensure the efficient and effective operation of the enterprise funds and continuous profit,realize the improvement of enterprise technology innovation ability,low interest rates and low tax become the needs of the enterprise at low cost."Excess capacity" is the most concentrated areas of the traditional industry.To solve the problem of excess production capacity,accelerate the reform of the supply side,special equipment manufacturing industry as directly restrict the agricultural,industrial,transportation,medical,electronics,communications,defense,and many other industries,the relationship between the lifeblood of the national economy,affect China's economic development and industrial upgrading of key industries,with its as an example to study the enterprise tax burden and the relationship between the technology innovation becomes more meaningful.First of all,this paper on the basic situation of enterprise tax's influence on technology innovation are introduced,including an introduction to the status of domestic and foreign related research,as well as to the business tax burden and enterprise technology innovation concept were briefly reviewed.Then through the analysis of the factors of promoting enterprise technology innovation,which leads to the government policy,especially the tax policy impact on enterprise technology innovation,and then began to research emphasis of this paper,one of the corporate tax burden of enterprise technology innovation mechanism are analyzed in detail,and on this basis,makes an empirical analysis on both.In the mechanism research part,this article from the characteristics of the enterprise technology innovation as the breakthrough point,on the basis of economic theory,through a simple mathematical derivation in detail elaborated the tax burden to the influence of enterprise technology innovation process,and the corresponding results.The empirical part,with the special equipment manufacturing industry in our country 42 listed companies as research samples,and input related data into Excel,and for the sorting and processing,stata 13.1 statistical software is used to make an empirical analysis of the relevant data,using the multivariate regression model analysis the tax burden on the impact of enterprise technology innovation activities,and draw the corresponding empirical results,confirmed the basic hypothesis of this article.Finally,according to the research results,the corresponding conclusions and puts forward the corresponding policy Suggestions.