The Influencing Factors Of Tax Policy Implementation Of Technological Innovation In City B

Tax is an important means for the government to control the macro-economy.The tax policy of technological innovation plays an important role in encouraging enterprises to promote technological innovation effectively.Since the 1980 s,in order to make the enterprise innovation and development of scale,the state has staged a series of preferential policies to guide and support enterprises' technological innovation,the enterprise through to enjoy the tax policy of technological innovation,reduce the tax burden on part and get the relevant financial support,thereby to improve the enterprise's own technology innovation and competitiveness.However,in the process of tax policy implementation,there are often gaps in policy formulation and implementation,such as unshared benefits and unobvious effects.Some policies are not attractive enough for enterprises,and it is difficult to implement them.As a result,fewer enterprises actually enjoy the policies than those that should enjoy them.Based on the above background,this paper studies the implementation and implementation of the tax policy of technology innovation in B city,and then analyzes the main factors affecting the implementation effect of the tax policy in B city.It has certain practical significance for further improving the tax policy,better implementing the tax policy,and promoting the technological innovation and development of enterprises.Based on the theory of tax efficiency and Smith's theory of policy implementation,this paper expounds the concept of tax policy and policy implementation,briefly Outlines the content and characteristics of tax policy of technological innovation,and summarizes the overview of tax policy implementation of technological innovation in B city and the results achieved.Combined with the specific forms and characteristics of the policy implementation of the tax bureau of B city,on the basis of the Smith policy implementation model,an exploratory research model of the influencing factors of the implementation effect of the technical innovation tax policy of the tax bureau of B city was constructed from five dimensions,namely,the basic situation,the subject of implementation,the ideal policy,the implementation environment and the target group.On this basis,a questionnaire was designed for investigation and research.SPSS software was used to process the recovered data,and principal component analysis method was used to find out the main factors affecting the implementation effect of technical innovation tax policy of tax bureau of B city.Finally,through the establishment of the linear regression model of tax policy implementation effect and the main factors influencing whether there is a causal relationship between analysis,finds that there are positive causal relationships among the executing subject,policy form and content,executing environment and target groups on the effect of tax policy execution,and then puts forward countermeasures and suggestions to improve the execution ability of tax policy related to technological innovation in B city.