Research On Preferential Tax Policy For Promoting Technological Innovation In Small And Medium Enterprises

With the continuous development of economic globalization,all countries in the world regard science and technology innovation as an important strategy for powerful countries.Due to the increasingly relaxed national policy support and market environment,small and medium-sized enterprises have rapidly emerged as a huge new force in the spring.Its rise infuses fresh blood into the market,driving economic transformation and upgrading under the new normal,and becoming the cornerstone of China's economic development.However,because of its small scale of development,insufficient funds and lack of scientific research and innovation personnel,its survival and development are difficult,and it also affects the continuous and stable operation of our country's economy.To reduce tax burden to support the small and medium-sized enterprise development,our country issued a series of preferential tax policy,the policy in the process of practice constantly improve,improve,and to the development of small and medium-sized enterprises has brought favorable,led to the development of small and medium-sized enterprises,but how to help promote innovation ability of small and medium-sized enterprises and realize the optimization and upgrading of industrial structure to become the top priority.This paper obtains from the tax theory at home and abroad,using the literature research to small and medium-sized enterprise,innovation and tax preferential policies such as defining the relevant concepts,through the analysis of current status of the development of small and medium-sized enterprises,from a lower corporate tax burden level of preferential tax policies are analyzed.On this basis,the preferential tax policies for small and medium-sized enterprises at home and abroad,analyzes the current preferential tax policy of small and medium-sized enterprises and its limitations,combining with small and medium-sized enterprises preferential tax policies and foreign experience for reference,proposes Suggestions and measures to perfect the preferential tax policies,Including: We will strengthen tax incentives for patent research and development,promote incentives for R&D financing,step up preferential tax policies for technology products,and promote incentives for the training of scientific and technological personnel.