| Our government emphasized the development of independent innovation in the "13th Five-Year" development strategy,we must continue to promote the level of science and technology innovation,further implement innovation driven development strategy,strengthen innovation main body status and the dominant position of enterprises,the formation of internationally competitive and innovative leader.While the enterprises as the pursuit of the interests of the individual economy,enterprise independent innovation R & D activities with external information asymmetry,etc.,and in addition the enterprise faces risk in the process of independent innovation,so the state policies on enterprise independent innovation activities to guide,to enable enterprises to avoid risks in the process of independent innovation,improving the ability of independent innovation enterprise.Tax policies are an important part of national policies Therefore,tax policies should help enterprises to improve the level of independent innovation.This part systematically expounds the theoretical basis of enterprise independent innovation tax policies from four aspects,based on the theory of government intervention,tax incentives and other related theories.Tax policies improve the independent innovation of enterprise earnings expectations,improve enterprise innovation investment pressure,reduce the independent innovation of enterprise capital supplies to tax policy improve the supply of human capital.Then empirical analysis,in the acquisition of 1995-2015 data,analyzing R & D investment,tax revenue and financial subsidy by regression model.The analysis result is that the preferential tax policy research on the independent innovation of enterprise investment has a positive role,but the effect of tax policy is lag.The Grainger causality test of company’s patent output and tax policy is that tax policy has a positive incentive to output the patents of enterprises in China,and the incentive effects are significantly better than on the R & D investment incentive effect.This paper proves the effectiveness of tax policy implementation by the perspective of practical investigation,evaluates the effect of promoting enterprise independent innovation tax policy from the perspective of enterprise,analysis the differences between different types of tax policy implementation effect.The result is that effect of preferential tax policy will have the difference for enterprises the profitability of different.In the end,combined with theoretical analysis,empirical analysis,investigation and the current tax policies system to promote independent innovation of enterprises and the present situation of tax policies in our country,this paper introduces the advanced practice of foreign countries from four aspects,including tax credit deductions,accelerated depreciation,expense deduction and reserve requirement system.There are several suggestions,raised in this paper,to perfect the tax policies system to promote independent innovation of enterprises in our country.Firstly,strengthen the enterprise R&D tax incentives.Secondly,enhancing the strength of tax policies support to the independent innovation of small and medium-sized enterprises.Thirdly,greatly reinforce the strength of tax preference support in the independent innovation procedures of enterprises,especially in the procedure of research and development.Fourthly,changing the single measure of tax preference,and form tax preference measures combined with direct and indirect types.Fifthly,strengthen the strength of the independent innovation tax preference policies on human capital of enterprises.Sixthly,improving the independent innovation tax preference policies of the enterprises to law classes. |
