Research On R&D Investment Management Of Enterprise A Under Tax Incentive Policy

Tax policy is an efficient and commonly used national macro-control means,especially the preferential tax policy can better compensate and regulate the loss of profits caused by the implementation of scientific and technological innovation by enterprises.Uncertainty,risk and information asymmetry exists in enterprises research and development(R&D)activities.As for enterprises,they need to proceed from their own best interests to carry out research and development investment management of tax incentive policies to minimize risks and fully enjoy the dividends brought by tax policies.At present,our country has introduced many tax preferential policies successively.These tax preferential policies encourage and promote enterprises to implement high-quality scientific and technological innovation activities,but there are also various problems.Tax policy is an important way to protect technological progress of enterprises and promote technological innovation of enterprises.From the experience and achievements of technological research and development of mature enterprises abroad,proper and rational use of government tax can greatly promote the consciousness and ability of technological development of enterprises.Our country can learn from this experience to promote technological research and development to become an important way of economic development and transformation.For enterprises,technological innovation is not achieved overnight,but can only be achieved through perseverance for a long time.In the process of market economic system operation,there must be market failure.In this process,the government as an invisible hand must compensate for market failure through macro-control.By means of policy intervention,the government encourages enterprises to explore the way of technological innovation by means of taxation,and promotes enterprises to actively carry out technological innovation and new product development.In this paper,the preferential policies for technological R&D of enterprises are taken as the research content,and the problems in the application of the policies are analyzed.The reasons are found out and the optimization suggestions are put forward according to the actual situation of Company A.More important,it is hoped that this study can promote the ability of A company to use tax preferential policies,and ultimately promote the rapid development of A company's technology research and development level.According to the subject of the study,there are six parts in the paper.The first part is introduction,which briefly introduces the background and significance of the topic,and elaborates the relevant research contents and methods at home and abroad.The second part is related concepts.Firstly,it combs the concepts and theories that will appear in the article,then introduces the direct impact of preferential policies on technology investment,and analyses the incentive effect of policies on technology R&D investment.The third part points out the deficiencies of R&D investment management of A company under the current tax incentive policy.The fourth part studies the performance management of R&D investment of A company by using analytic hierarchy process and fuzzy comprehensive evaluation method,as well as the effect and degree of policy on R&D,and points out the problems existing in R&D of A company.The fifth part puts forward the improvement of technology of A company by using the foregoing theory.The sixth part is the summary of the research results.Through the research,there is a comprehensive analysis for Company A's current technology research and development tax policy.Find out the deficiencies of the company in the application of policy at present,and put forward the specific countermeasures to improve the preferential tax policy technology R&D of Company A.In this paper,the main innovation point is analysis the impact of tax incentives.Through the establishment of evaluation index to improve the research effect,promote enterprise technology research and development behavior and enhance the technical level and ability,promote the development of Company A,enhance the company's comprehensive strength and enterprise competitiveness.At the same time,it improves the economic benefits of enterprises,in order to achieve better business management objectives.