Study On Tax Incentive Policies For Technological Innovation Of Environmental Protection Enterprises

Entering a new era,China's economy has shifted from a high-speed growth phase to a high-quality growth phase,and the importance of technological innovation has become increasingly prominent.At present,China not only pays attention to economic development,but also pays attention to the development of eco-efficiency.Therefore,it is particularly important to reform the structure of the supply-side economy by changing the mode of economic development and adjusting the industrial structure.The development of strategic emerging industries plays a key role in promoting the implementation of supply-side reform in China.As the first of seven strategic emerging industries,the energy conservation and environmental protection industry should increase its emphasis on its development.Of course,this cannot be separated from the government's strong support.The taxation policy is an important part of the government's important means of macro-control.Taxation policies have been playing an important role in optimizing the rational allocation of national technological innovation resources and inspiring continuous innovation of environmental protection companies.The practice of innovative developed countries has proved that efficient and systematic tax incentive policies can better promote the long-term development of environmental protection companies.Since the entry into the 13 th Five-Year Plan period,the Chinese government has introduced a series of tax policies that incentivize the technological innovation of environmental protection companies.The incentive for environmental protection companies has been increasing year by year,but there are still many problems.Therefore,the systematic research of technological innovation tax incentives and the comprehensive and in-depth evaluation of the incentive effects of related tax incentives are of great significance to the technological innovation of environmental protection companies in China.In this context,this article collates the research of a large number of scholars,proceeds from the relevant theories,analyzes the theoretical basis for tax incentives for environmental protection companies,and sorts out the current tax incentive policies for environmental protection enterprises in China.Through learning from and summing up the successful experiences of other innovative countries,we found gaps and shortcomings.At the same time,this paper takes the listed environmental protection companies as samples,and conducts empirical research on the practical effects and mid-and long-term effects of environmental protection companies' technological innovations under different tax incentives.The empirical results show that in the actual and long-term development of enterprises,the preferential taxation policies for income tax and circulation tax have different levels of incentive effects.Therefore,it is necessary to continuously optimize China's innovative tax preferential policies to better promote the development of environmental protection enterprises and improve China's technological innovation capability.Finally,based on the empirical analysis results and the relevant experience of the representative countries,this paper puts forward relevant suggestions for the construction of China's environmental protection enterprise technological innovation tax incentive policy system.