| China's GEM since October 2009 has been officially launched,to December 2016 has a total of 563 companies listed on the GEM,but compared with developed countries,China's innovation activities are still a certain gap.In-depth study of the impact of tax incentives on corporate innovation can provide a reasonable reference for government policy formulation.Based on the research literature at home and abroad,this paper analyzes the impact of tax incentives on the innovation of information technology enterprises on the basis of the combination of theoretical analysis and empirical analysis.This paper first analyzes the impact of tax preferential policies on the innovation of enterprises,and then analyzes the current situation of innovation activities and tax preferential policies in China.On this basis,567 observation data of 27 GEM information technology enterprises from 2013 to 2015 were selected as the research samples,and the hypothesis was tested by typical correlation analysis.Through the analysis and empirical test,the conclusion of this paper is drawn:(1)tax incentives play a positive role in the innovation of information technology enterprises on the GEM.(2)the different tax incentives for the GEM information technology enterprise innovation to provide the incentive effect is different.(3)R&D personnel input,investment and R&D output impact on the degree of innovation.Based on the conclusion of the study,the author puts forward some suggestions on how to improve the innovation tax policy of our country:(1)improve the tax preferential policies to improve the GEM listed companies in the innovation activities of R&D funding.(2)tax incentives should be from the income tax concessions to income tax concessions and turnover tax concessions.(3)The government should adopt differentiated tax preferential policies for different types of GEM listed companies in different industries.(4)The government should establish a tax incentives based on tax incentives and government subsidies. |
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