Research On The Impact Of Preferential Tax Policies On ART Company

This article selects ART company as the research object,through the analysis of the company's financial reports and tax burden indicators,discusses the company's use of tax incentives,the implementation of the effect,to explore the potential problems exist,and the company how to better use tax incentives to make recommendations.This article discusses ART's applicable tax incentives and ART's overall financial status.It then analyzes the company's use of tax incentives to implement the results.Based on the analysis,it presents targeted recommendations for ART's development.In the analysis of the execution effect of ART's use of tax incentives,this paper first selected the relevant data of the company's 2012-2016 financial report,evaluated the business situation,and then selected the three-tiered index to evaluate ART.One part is to analyze the tax situation of the company,and the second part is to discuss the implementation effect of the company's use of preferential tax policies on the basis of the former,and finally select R&D indicators to analyze the effect of tax incentives on company operations.Finally,it discusses the potential problems in ART's implementation of tax incentives and proposes adaptive suggestions.Finally,it discusses the problems existing in ART companies' implementation of preferential tax policies: high-tech companies are rigorously identified,enterprises need to be more regulated,irrational about the establishment of R&D expenses,problems that are not fully utilized for tax incentives,and “reforms to increase sales”.Caused a series of adjustment problems.It also proposes adaptable suggestions: to improve the overall quality of the company's financial staff;to improve the company's R&D expenditure accounting subject;to enjoy tax benefits while paying more attention to tax risk;the company should establish a tax incentive risk control mechanism.This study of tax incentives is conducive to the gradual improvement of the system of tax structure in China,making tax policies playing a neutral role in tax revenue,making the tax law more reasonable and effective,and having better applicability and operability.In practice,through the study and analysis of the effect of the application of preferential tax policy on ART company,on the one hand,it will improve the sensitivity of the enterprise to the preferential tax policy and reduce the tax burden of the enterprise,on the other hand,to fully understand the development of the high-tech enterprises in our country,so as to better serve the high and new technology enterprises of our country.With the support of a series of preferential tax policies and measures,the level of scientific and technological innovation in China has made great progress.It is of great significance to the scale of industry,the industrial environment and the level of technology to continue to improve the incentive measures for scientific and technological innovation and to clear the direction of the policy.