An Investigation Report On The Implementation Of Tax Preferential Policy For High-tech Enterprises In A District Of Hang Zhou

After 30 years of the rapid development of economy since carrying out Reform and opening up policy,China’s economy has step into the “new normal” phase,the weakness of the economic development model which is driven by factors and investment has become increasingly prominent.The development of innovation has played a more and more important role in achieving the sustained、healthy and rapid development of economy.As the main means of government regulating the operation of macroeconomy,tax policy plays an important role in optimizing the allocation of innovative resources and stimulating the independent innovation capability of enterprises.As the main part of mass innovation,the high-tech enterprises’ development has played a significant role in improving the whole country’s independent innovation capability.Solving the problem that how to give full play to the tax policies’ role in promoting and guiding the development of high-tech enterprises is of great practical significance.This paper is divided into five chapters.The first chapter is the introduction,Based on the background and significance of research,this part presents the paper’s research objectives.Combined with the research methods,this part illustrates the innovation and shortcomings of the paper.The second chapter is literature review.Through summarizing the classification of related literature at home and abroad,drawing lessons from the experience of the existing research results,analyzing their shortcomings,this part points out the focus and direction of the paper.The third chapter is the part of theoretical basis,.In this part,the author mainly introduces the relevant concepts of high-tech enterprises and tax incentives,classifies the current high-tech enterprises tax preferential policies.At last,the paper introduces the function mechanism that how tax preference policy promote the development of high-tech enterprises.The fourth chapter is the part of research analysis.Firstly,taking one district of Hangzhou as an example,this paper analyzes the implementation status of high-tech enterprises tax preferential policies.Secondly,through the regression analysis of tax reclaration data of some high-tech enterprises,the author empirically studies the the incentive effect of tax preferential policies on the development of high-tech enterprises.At last,through issuing questionnaires,the author have understanded how the high-tech enterprises think about every specific tax incentives and analyzed the negative factors which hinder the implement of current high-tech enterprise tax preferential policies.Based on the above empirical and research results,the fifth chapter analyzes all kinds of unfavorable factors which hinder the the tax preferential policies’ implementation.The analysis is mainly from three angles:the overall design of the tax policies,specific taxes and enterprises.In the sixth chapter,the paper puts forward some suggestions on how to optimize the implementation from three aspects: the general principles,the specific policies and the supporting measures.