The Incentive Effect Of Tax Incentives On Scientific And Technological Innovation

In today's world,the ability of scientific and technological innovation is particularly critical,and it is an important embodiment of the strength of the country.With advanced science and technology strength can be in the advanced ranks in the world competition,with the advance of the times,the infrastructure is important,but the focus of the current development of Chinese is from focusing on the development of the first,second industry to strengthen the development of the third industry in order to promote the progress of the first,second industry,innovation and development of science and technology in the third industry is the current focus of attention.The drive from 1985 central to the problems existing in the system of science and technology is put forward for the first time in 2012 to the "12th Five-Year" innovation,and then to 2015 "13th Five-Year" on innovation and deep mining 2016 General Secretary Xi Jinping put forward the "three oriented" on technological innovation and pointed out the direction of development,2017 of the nineteen is that "innovation is the first is the motive force of the development of the strategic support system modernization strategy." No one does not show that the Chinese leaders'attention to scientific and technological innovation and the current development of China need to have a greater breakthrough in science and technology and culture.With the Chinese and the rest of the world through the Silk Road between Chinese deepened,strength has also been national attention after the third revolution of science and technology,the development of science and technology innovation is the mainstream of the world development,and the need by the development of science and technology innovation industry to reflect and enhance the strength and position of China,Chinese needs innovative talents more devoted to the development of the construction of scientific and technological innovation in the industry,in order to realize the talent,technology driven industry strong,strong national economic structure transformation.In order to promote the development of scientific and technological innovation industry,the central and local governments have promulgated some preferential tax policies to motivate enterprises of scientific and technological innovation and personnel engaged in scientific and technological innovation,but the current tax incentive effect and the completeness of the existing research are all the problems to be explored at present.The purpose of this study is to explore the incentive effects and differences of preferential tax policies on enterprise technological innovation,and to examine the influence factors that have synergistic effect with tax preferential policies.This paper uses comparative analysis,qualitative and quantitative analysis and statistical analysis in combination with domestic and foreign scholars,current policies and status as well as related concepts as well as the related theories of market failure and tax principles.This paper makes an empirical analysis on the panel data of listed companies,and the incentive of tax preferential policies to scientific and technological innovation.The study found that:first,tax incentives have significant incentive effects on technological innovation;second,equity differences,regional differences and enterprise types will affect the balance of incentive effects,the effectiveness of different regions and different types of enterprises will be different;third,tax preferences on scientific and technological innovation The incentive effect has long term continuity.In order to improve the incentive effect of tax on science and technology innovation,this paper puts forward:first,we should improve the tax environment.It includes the tax system environment,the tax law environment and the tax economic environment;second,improve the tax policy and strengthen the policy support to the scientific and technological enterprises.To standardize and unify the identification standards of scientific and technological enterprises,to allocate the rate of tax preferential treatment to the scale and type of enterprises,and to give full play to the guiding role of preferential tax policies in the cultivation of new scientific and technological markets,to reduce the tax burden on the R&D of Science and technology in the small and medium-sized enterprises,and to make the industry and technology industry be able to achieve a practical and comprehensive improvement.