Legal Research On The Tax Incentive Policy Of R&D In China

Scientific and technological innovation capability has gradually become a decisive factor in the competition of comprehensive national strength.Governments of various countries have actively improved the incentive system for scientific and technological research and development to promote the improvement of domestic scientific and technological innovation capability.There are many incentives for technological innovation.Research and development tax incentive policy,as the economic behavior of the state in economic regulation,can not only regulate the phenomenon of market failure,but also effectively avoid the drawbacks of direct government financial subsidies and improve the innovation vitality of enterprises.In our country's tax system,there are already some laws and regulations on R&D tax incentives,but there are still many problems.This paper is based on the theory and practice of R&D tax incentive policy in China.On the premise of systematically combing the relevant basic theories,it summarizes the problems and their causes in R&D tax incentive policy and practice in China.Based on the comparison with R&D incentive policies and practices in foreign countries and regions,it puts forward its own opinions and suggestions in combination with China's national conditions.In addition to the introduction,introduction and conclusion,the text is divided into four parts:The first part is "Overview of R&D Tax Incentive System".This part first defines the basic connotation of scientific and technological innovation.It includes the concept,nature and characteristics of scientific and technological innovation.Its purpose is to delimit the scope of the research and development tax incentive system studied in this paper.Not all scientific and technological innovation activities are included.Then,the relevant theoretical basis of the research and development tax incentive policy is sorted out so that the research in this paper has a strong theoretical basis.Finally,aiming at the mutual influence between tax and R&D activities,the relationship between tax incentives and R&D investment activities,R&D risks and human resources is elaborated.The second part is "the current situation of our country's research and development tax incentive system",which mainly discusses the current situation of our country's research and development tax incentive policy from four aspects: the identification standard of high-tech enterprises,high-tech enterprises,research and development investment and tax incentive for scientific research personnel.And from these current situations,the shortcomings and problems of the system are summarized: incomplete implementation of legal principles of taxation,incomplete coverage of tax incentives and insufficient incentives for research and development personnel.The third part is "Comparison and Reference of Overseas R&D Tax Systems".It searches and reads foreign language documents,lists three representative foreign countries: the United States,Britain and Japan,and studies their legal systems in R&D activities respectively.Mainly from the following three aspects: high-tech enterprises,research and development investment and research and development personnel tax incentives,trying to learn some excellent experience for China's tax research and development incentive system.The fourth part is "the concrete path to perfect our country's R&D tax incentive system".This part looks at and summarizes the excellent experience of foreign countries.Based on the actual situation in our country,in order to solve the problems of tax incentive policies that hinder the development of scientific and technological innovation in our country,suggestions are put forward from four aspects: the improvement of our country's R&D tax incentive legal system,the appropriate adjustment of R&D tax preferential scope,and the increase of R&D personnel to encourage the protection of taxpayers' rights and interests.