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Research On Improving The Fiscal And Tax Policies Of Encouraging Enterprise's Technological Innovation

Posted on:2019-05-06Degree:MasterType:Thesis
Country:ChinaCandidate:C N TangFull Text:PDF
GTID:2429330545451418Subject:Applied Economics
Abstract/Summary:PDF Full Text Request
With the unceasingly promotion of the national innovation strategy,the position of scientific and technological innovation is becoming more and more important in the comprehensively deepening reformation.The enterprise is in the dominant position of the market economy,and the development of the market economy needs to be driven by innovation.However,the reality of our country faces is that the technological innovation power of the enterprise is insufficient,and the innovation ability is also weak,which does not match the requirements of current economic.As an important macro-control measurement,financial and taxation policy plays an important role in improving corporate innovation mechanisms,enhancing the corporate innovation and creativity.It also creativity a good external environment for corporate to carry out technical innovation activities.Based on this,it is of great importance to deeply study the finance and taxation policies for encouraging enterprise to innovate and how it works.In this paper,the author read and combed some relevant literature on technological innovation theory and fiscal and taxation policies,and explained what does financial and taxation means here.After that the author find the research angle.This article firstly elaborates the theoretical foundation of fiscal and taxation policies to promote the development of technological innovation of enterprise,and explains how it works,which provides the theoretical support for the study of this paper.This article introduces the present situation and problems of technological innovation development in our country,besides,it also summarizes the fiscal and taxation policies pushing into place for encouraging enterprise to do innovative activities and it's problems.Through theoretical analysis and mathematical analysis,this article constructs an empirical model about how fiscal and taxation policies motivates enterprise's technological innovation.The sample statistics comes from the annual report of 330 high –tech companies involving industries of biological medicine,information-technology integrated circuit,new energy and so on.The empirical results show that governmental aid and tax benefits both has positive effect on enterprise's investment in technological innovation.At last,according to the former analysis,this article put forward some advice to enhance the positive effect of fiscal and taxation policies on enterprise's technological innovation investment.
Keywords/Search Tags:Technological innovation, Governmental subsidy, Tax preference
PDF Full Text Request
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