The Preferential Tax Policy Analysis On Different Science And Technology Innovation Modes

After high speed development in the past thirty years,The Chinese economy is facing new problems of readjustment of the industrial structure and changing the mode of production,and after the Financial Crisis,The International economic recovers slowly,our downward pressure on the economy increases.Facing the new problems and new situation,the eighteen National Congress of CPC proposed innovation driven development strategy and the major decision to further deepen the reform of the fiscal and taxation system.In the face of the new normal,through careful analysis and research,this paper puts forward to reform and perfect our tax policies combined with the actual,stimulate the enterprises as the main body of science and technology innovation,promote china's economic intensive development with science and technology innovation,and improve our country and enterprises' innovation capability and market competitiveness.In this paper,the writer analyzes the different modes of science and technology innovation,meanwhile,From four angles of the Independent Primary Innovation Mode,the Introduction-Digestion-Absorption-Renovation Mode,the Resources Integration Model and the Cooperation Innovation Mode,the analysis of china existing preferential tax policies on technology innovation and the comparison with foreign corresponding ones are carried out.This paper discusses how to perfect the tax policy system to Motivate enterprises' creative vitality in seven parts.The part one introduces the realistic significance of the subject,references,the research methods and the innovation of this thesis.The second part concerns the domestic and abroad economic growth theories through science and technology innovation,and discusses the mechanism on tax policy to promote technology innovation of enterprise.The third focuses on the analysis of technology innovation modes and the current situation of the development of science and technology innovation in china.According to the different innovation modes,the fourth carries on the concrete analysis to our country present main tax incentive policies.The fifth carries on the analysis to the corresponding policies in foreign countries.Based on the analysis of the shortcomings of the tax policies in china,the sixth puts forward the suggestions to perfect our country science and technology innovation tax incentive system,the last is the conclusion.The innovations of this paper are as follows: From the angle of four main modes of science and technology innovation,our country's tax policies of on the science and technology innovation are initially analyzed.It is valuable to perfect the system of tax incentive policies in our country.Based on imperfections of our country's tax preferential policies on science and technology innovation,the paper emphasizes six tax preferential principles on promoting science and technology innovation,and specific tax policies for different science and technology innovation modes accordingly,meanwhile,proposes to improve the science and technology insurance tax preferential policies,to enhance the policy support on the science and technology innovations in small and medium sized enterprises,to improve the credit system of tax preferences,and establish public system of taxation preferences to enterpises.