Research On The Incentive Effect Of Fiscal And Taxation Policies On Science And Technology Enterprises

Our country is facing a new situation,we must insist to public entrepreneurship innovation to realize the transformation ofeconomic and the healthy development of the economy.The way to improving the quality of economic development is improve the ability of independent innovation.Science and technology enterprises that a kind of knowledge-intensive enterprise become powerful technique innovation mainbodies.Helping science and technology enterprises healthy growth is good for promoting our country enterprise core competitiveness,so that to promote the rational distribution of social resources..But our country's science and technology enterprises start relatively late.How to set policy to ensure science and technology enterprises development heal-thly become the most important question.This article uses the method of theory and empirical analysis,the research on tax policy and fiscal subsidy policy on science and technology enterprises r&d incentive effect,and analyze the effect of differences,aims to help government formulate incentive policies for science and technology enterpris-es.The results of this paper show that:(1)Government tax relief and subsidies for copporate R&D investment has incentive.(2)Government tax incentives in the form of corporate income tax and business tax turnover tax and corporate R&D investment intensity of negative correlation,but the impact of the income tax burden than the turnover tax burden on a greater role in R&D investment.(3)Fiscal policy have directly effect to r&d incentive.(4)Fiscal policy and tax policy have different effect on stimulate Enterprise r&d,such as scope,speed,cost and so on.