Research On The Incentive Effect Of Preferential Tax Policy For R&D

For a country,innovation is one of the decisive factors for its sustainable and healthy development.It can not only further optimize the allocation of national resources,but also serve as a booster for industrial upgrading.It also plays an indispensable role in improving the comprehensive competitiveness of the country.Attention of the nation's "two sessions" government work report in 2016 on "much starker choices-and graver consequences-in" period,the main goal of the proposed planning is very clear:strive to 2020 arrives,three-pronged in basic research,applied research and corresponding qualitative leap in the field of strategic frontier;In order to make our country to speed up the pace of entering of reinvigorating China through human resource development and innovative country,will comprehensively improve the r&d input intensity of the whole society,to 2.5%,and encourage scientific and technological progress contribution rate of economic growth of 60%good vision.And enterprise' s devotion to research and development funds(hereinafter referred to as the R&D)is the key to its science and technology innovation level,to make enterprise innovation continues to advance,only by continuously increasing R&D input,providing a steady stream of power to the cruel market competition.But due to the public,displacement characteristics of uncertainty and information is the enterprise research and development activities associated phenomenon,so only at the same time pay attention to market this "invisible hand" and the government only the "visible hand",can effectively achieve such a goal.Support enterprises in current China is one of the main policy of technology innovation research and development of enterprise income tax preferential tax policies,and further study of the policy of our country is the incentive effects of listed companies has a positive influence and significance.On the one hand,this can not only for our country enterprise innovation road direction,and can provide better development environment for our country enterprise innovation,to promote the competitiveness of the our country science and technology have solid ground effect.This paper adopts the method of combining normative analysis and empirical analysis,to the preferential tax policy to the enterprise R&D input,output,and operating results of the incentive effect on the related research for the object.Firstly,the paper introduces the research background,significance,content and methods.Second,the preferential tax policies to stimulate enterprise research and development of reason and the mechanism of the preferential tax policies to promote enterprise development and generalizes the related literature and analysis,provide theoretical basis for the following empirical analysis,and put forward the research on the basis of the hypothesis;Thirdly,all a-share listed companies from 2012 to 2016 are taken as research samples to verify the research hypothesis of this paper based on descriptive statistics,correlation analysis and regression analysis.Finally,according to the empirical results it is concluded that research and development of enterprise income tax preferential tax policies indeed promoted the enterprise R&D input and output of rights,and to some extent to achieve the efficient conversion of enterprise research and development advantages and market competitive advantage,achieve the goal of the preferential tax policy,on the basis of this puts forward relevant policy Suggestions.introduces the research background,significance,content and methods;secondly,the tax preferential policy encourages the enterprise R&D incentives and preferential tax policies to promote enterprise development mechanism and related literature review and analysis,provide a theoretical basis for the empirical analysis,and put forward the research hypothesis again;in 2012-2016 years,all the A shares of listed companies as the research sample,according to the analysis of descriptive statistics,correlation and regression analysis to verify the hypothesis;finally,according to the empirical results of the enterprise income tax preferential policies have promoted the development of the enterprise R&D input and output increase,and the effective transformation of enterprise development and market competition advantage the advantage of the process to a certain extent,achieved the preferential tax policy to the conclusion,put forward on the basis of Relevant policy recommendations.