Research On Incentive Effect Of Enterprise Technology Innovation Based On Fiscal And Taxation Perspective

Nowadays,innovation is not only an important activity,but also a strategic basis for promoting economic growth and modernization.It can be said that China is at an important stage of technological innovation,and technological innovation has been promoted to the national strategic level.In promoting innovation driven strategy,enterprise as the main body of technological innovation,is a key ingredient for promoting the development of the economy.Therefore,stimulate and improve enterprise innovation ability has become the strategic goals of our country.In order to encourage enterprises to increase innovation behavior,China has implemented several incentive policies.In this paper,starting from the present situation of the implementation of incentive policies in our country,tax incentives as the main research object,explore the tax incentive policy of enterprise technology innovation incentive effect,and put forward the policy suggestion that stimulates technical innovation.First of all,this article will enterprise technology innovation incentive mechanism as the research target,background and meaning of enterprise technology innovation incentive mechanism are studied,with both theoretical and empirical methods prove the effectiveness of the tax incentive policy.On that basis,the literature on the tax incentive policy has been reviewed.Secondly,using the theoretical analysis method to analyze the driving force,factors and types of enterprise technological innovation.At the same time,the need and type of incentive policy is to be combed and studied.From the theoretical level to reveal the role of the government incentive policy for the enterprise technology innovation mechanism,and innovation to our country enterprise facing obstacles to summarize,analysis our country current differences and relationship between two adjustment methods.Third,on the basis of theoretical research,with a high and new technology enterprise and industrial enterprises as the research object,by using the method of empirical study to test the effectiveness of the tax incentive policy.Finally,based on the theoretical and empirical research conclusions,this paper analyzes the effectiveness of current fiscal and tax incentive policies in China,and puts forward some Suggestions for improving the innovation of Chinese enterprises.Through theoretical analysis,we found that the incentive policy in the process of enterprise technology innovation,plays an indispensable role in promoting,the government implement the incentive policy can not only make up the lack of market mechanism,also can effectively reduce the risk of enterprise innovation activities.At the same time,in the empirical test results,the effect of fiscal incentive policy on enterprises has also passed the significant test,which proves the effectiveness of fiscal incentive policy.This paper attempts to from the perspective of theory,the necessity of the tax incentive policy and operation mechanism,from the perspective of empirical verify the validity of the tax incentive policy,fiscal and taxation policies for the implementation of incentive in our country enterprise technology innovation provides the basis.