Study On The Effect Of Preferential Tax Policy And Improvement Measures On Encouraging Technological Innovation

Nowadays,innovation plays an important and irreplaceable role in promoting the economic development of the country.In order to encourage enterprises to carry out innovative activities in a solid and effective way,a series of preferential tax policies have been introduced in China to boost innovation.Beginning from the 1980 s,in order to make the enterprise innovation development scale,China has gradually established a lot of high-tech zones.In this area,we should implement measures to encourage technological innovation of enterprises,promote production by innovation,and help enterprises develop with innovation,and lay a solid foundation for improving our technological innovation capability.In theory,high-tech Zone due to the special significance of its existence,should be have some preferential tax policies to attract more innovative enterprises,innovative enterprises in the region should also fully enjoy preferential tax policies,to greatly enhance the technological innovation capacity of enterprises and competitiveness;however,most high-tech Zone is not only the lack of regional preferential tax policies,but also fewer enterprises enjoy preferential tax policies,reflected in the formulation and implementation of the gap,some difficult policy landing,some policy on enterprise lack of attraction,thus showing the enjoyment of the policy of enterprises to achieve much less than expected to enjoy the policy of business situations.Based on the above background,the implementation of M high-tech Zone preferential tax policies to encourage enterprises to research and technological innovation,to further improve the tax preferential policies,preferential tax policies for technological innovation to better serve enterprises,so that high-tech zone has certain practical significance to lead the development of the national innovation.This paper applies the method of literature research and case analysis to study the selected subjects.First of all,it clarifies the theoretical mechanism of tax preferential policy for promoting enterprise technological innovation.Then it analyzes the evolution of the preferential tax policies to encourage the technological innovation of enterprises and the implementation of the current preferential tax policies in China.Thirdly,it introduces the basic situation of M high-tech zone,and analyzes the implementation of the tax preferential policy of encouraging enterprise technological innovation in the M high and new zone.Then through the comparison of M high-tech Zone in recent years in the industry,high-tech enterprises,innovation input and output and other aspects of the basicsituation,analyzes the effect of preferential tax policies to encourage technological innovation of the enterprise;finally,combining with the analysis the situation,points out the main problems currently existing preferential tax policies,including the regional preferential tax policies less,some high-tech enterprises preferential tax policy is covered by the western development tax preferential policies,preferential tax policies for covering is narrower,lack of incentive for scientific research personnel,research and development expenses deduction accounting requirements higher,enterprises apply to enjoy the policy of accelerated depreciation of fixed assets enthusiasm is low,the control problems and put forward suggestions for improvement.