A Study On Preferential Tax’s Effects On R&D Input Of High-tech Enterprises

The rapid development of information technology has changed people’s mode of production,creating new production relations.The appearance of network platform is a product of this.It means that the new marketing mode,new products,customers’ functional and emotional appeal will be defined again.Enterprises in the torrent of social competition who want to occupy a small plot of land must increase investment in product research,open up a new consumer market,which depends on the support of the government’s preferential tax policies.Taxation is one of the methods for our governments to participate in the national income redistribution.By making tax policies selectively,we can standardize enterprises’ management mode,guide their development direction.The research of high-tech enterprises’ tax policies can help us to understand its effects on R&D and enterprise innovation.In this text,comparing the effect of R&D investment data of preferential tax in non-high-tech enterprises,high-tech enterprises,domestic and foreign enterprises on product research helps us to explore ways to improve the tax preferential policies for high-tech enterprises in order to make a great use of its incentive effect on enterprise innovation.In one of the suggestions put forward a new angle of view that is,formulating tax policies without accounting treatment.With the help of a tax adjustment way to reduce the high and new technology enterprise’s tax burden,not only can help enterprises increase r &d spending,but also has a less impact on accounting statement.And this will be a great help for enterprises which chasing for paper profit.