Research On The Tax Preferential Legal System For The Transformation Of Scientific And Technological Achievements In China

The ability of scientific and technological innovation is the key factor to determine a country's international competitiveness,and the strength of scientific and technological innovation depends on the degree of perfection of the national innovation system.In the contemporary era of vigorously developing knowledge economy,the government must have more powerful macro-control ability than the traditional market economy.Taxation has the most direct and effective guiding function to enhance this ability.If we want to improve the national scientific and technological innovation ability,we must promote the transformation of national scientific and technological achievements.Only by guaranteeing the tax preferential legal system,can we better promote the transformation of national scientific and technological achievements,improve the scientific and technological innovation ability and enhance the international competitiveness.However,there are still many problems in China's legal system of tax preference,which need to be further improved.Therefore,it is of great significance to study deeply the legal system of tax preference,find out the problems,and then improve the relevant legal system.Based on the basic principles of economic law,this paper makes a thorough study and Discussion on the legal system of tax preference for the transformation of scientific and technological achievements.The full text is divided into four chapters.The first chapter is the basic theory of tax preferential legal system for the transformation of scientific and technological achievements.This paper mainly expounds the connotation of tax preference,the connotation of the transformation of scientific and technological achievements,and the role of the legal system of tax preference in the transformation of scientific and technological achievements.The second chapter elaborates the problems in the legal system of preferential tax for the transformation of scientific and technological achievements,including the restrictions of the current value-added tax on the transformation of scientific and technological achievements,the problems in the enterprise income tax law and the individual income tax law.The third chapter is about the international comparison and reference of the legal system of tax preference in the transformation of scientific and technological achievements.First,it analyzes the current situation of domestic and foreign legal systems respectively,and then puts forward the reference for foreign legal systems in view of China's national conditions.The fourth chapter elaborates the ways to perfect the legal system of tax preference for the transformation of scientific and technological achievements from three aspects: value-added tax,enterprise income tax and personal income tax.