Research On Fiscal And Taxation Policy For Promoting Small And Medium Size Enterprise Autonomous Innovation-based On Enterprises In Anhui

Innovation is the only way which must be passed the survival of small and medium enterprises in the fierce competition in the market environment and development,due to the high risk factors and innovation of small and medium-sized enterprises,government support for different stages of the innovation process in small and medium-sized enterprises play an important role.Fiscal policy and tax incentives for small and medium-sized enterprises of independent research and development has a positive role in promoting,but specific to the provinces,the level of macro economic development and government support have different effects on policy effect.The small and medium-sized enterprises in Anhui province is listed on the Shenzhen stock exchange SME board as the research object,through the empirical model of the independent innovation of small and medium-sized enterprises in Anhui construction of fiscal policy,from the point of view of their own characteristics suitable for small and medium-sized enterprises,and puts forward countermeasures of improving research ability of small and medium sized enterprises.In order to provide reference for the innovation awareness and policy choice of small and medium enterprises in Anhui province.This paper first defines the concept of small and medium-sized enterprise,expounds the importance of independent innovation of small and medium-sized enterprises,and the government support of independent innovation of small and medium-sized enterprises to conduct an objective analysis and summary,to provide a theoretical basis for the country to support the independent innovation of small and medium-sized enterprises,the main theoretical basis of endogenous growth theory,technological innovation theory and the theory of government intervention in the economy.Secondly,through the current tax policy on the innovation activities of SMEs in Anhui combing,analysis of the Anhui provincial government to carry out independent research and development of SMEs in specific policies.Further analysis,due to the economic development and changes in the current policy,the existence of defects,it is difficult to play the role of fiscal policy and tax incentives for small and medium enterprises to promote independent innovation.This paper focuses on the analysis of fiscal policy in Anhui province to encourage small and medium-sized enterprises of independent innovation of small and medium-sized enterprises in Anhui Province,the Shenzhen Stock Exchange listed in SME board as the sample,using panel data from 2011 to 2015,in determining the index system,from the previous research method,selection and the small and medium-sized enterprise independent research and innovation related variables and through the analysis of the data,establish a fixed effect model to meet the conditions,the direct government subsidy and tax preferential investment strength of independent research and development enterprise sample analysis,through the descriptive statistics of the sample enterprises,the intrinsic characteristics of the variables,such as concentration of R & D costs sample enterprises and technical personnel distribution of discrete degree etc..Through the model test,the effect of the preferential policy on the independent innovation of small and medium enterprises is obvious.And combined with the current situation of Anhui Province,to improve the policy of fiscal and taxation policy of independent research and development of SMEs in Anhui Province,the proposed targeted recommendations.According to the empirical results,the government grants and tax incentives have a significant impact on the independent innovation investment of SMEs,but the contribution of the government's direct funding is greater.According to the empirical results,we put forward the appropriate policy recommendations,first of all to strengthen the independent innovation of SMEs in Anhui province government funding to expand the ways and types of government funding.Secondly,to improve the process of tax incentives,and fully mobilize the tax benefits of inclusive function.Again,should pay attention to the role of technical personnel,the establishment of a special personal preferential system.Finally,although the tax policy and fiscal policy have advantages and disadvantages,but also to fully combine the advantages of each policy,making the financial and tax policy to support the independent innovation of small and medium enterprises to achieve the maximum effect.