Research On The Implementation Of Tax Incentives To Promote Technological Innovation Of Enterprises

Along with the process of world economic integration,the level of science and technology plays a decisive role in a country's comprehensive national strength.The implementation of innovation driven development strategy,improve the scientific and technological innovation ability of enterprises is an important decision for China to deal with the complicated situation of the rapid development of global science and technology.In the field of domestic technology innovation,enterprises play a very important role,and their contribution is more and more prominent.It is an urgent and important task for our government to create a policy environment conducive to technological innovation of enterprises.Since the reform and opening up,China has successively promulgated a series of preferential tax policies,since eighteen is to increase the use of preferential tax policies to promote enterprise technological innovation,how to evaluate the effects of the implementation of the preferential tax policy has problems to be solved.At present,from the theory of technological innovation and tax incentives,combined with the case study of regional and enterprise technological innovation,the implementation of preferential tax policy is less.Based on the above background,combined with the case,in-depth and systematic study of the preferential tax policy of promoting enterprise technology innovation implementation for technological innovation in Chinese enterprises preferential tax policies for the correct formulation and significance and role of great promotion effect of preferential tax policy.This article uses the literature research and the case analysis method to carry on the research to the selected topic.First of all,through the literature research method,this paper analyzes the domestic and international literature on the tax incentives to promote enterprise technological innovation,and defines the two concepts of technological innovation and tax incentives.This paper analyzes the preferential tax policies and achievements obtained by some countries in encouraging technological innovation of enterprises.Secondly,this paper summarizes the innovation of the tax preferential policy,existing in the design of policy problems are: lack of preferential tax policy,tax preferential policy system between the low level of legislation,tax preferential policies,a single tax preferential tax policy is not balanced,and the lack of effective tax preferential policies.At the same time,from the two meso and micro levels,combined with the X city tax incentives to promote enterprise technological innovation and practical implementation of the X company case,from high-tech enterprises preferential tax rate,R & D expense deduction,accelerated depreciation of fixed assets,value-added tax,personal income tax and other different aspects of enterprises to enjoy preferential tax policies and the status of the problems and causes.Finally,according to the existing problems in the implementation of preferential tax policies,from the enterprise level set up innovation driven development concept,increase investment in research and development,optimization and innovation links,strengthen the transformation,cultivating high-quality innovative people inferior suggestions,from the policy level is proposed to improve the legislative level,the optimization of tax system design,strengthen risk compensation,to build a comprehensive service system.Suggestions,which has certain theoretical value and practical significance to improve and optimize the tax preferential policies of enterprise technological innovation.