Research On The Implementation Of The Enterprise Income Tax Preferential Policies To Promote Independent Innovation In Wenzhou City

Promoting enterprises to improve their independent research and development and innovation capabilities will help the company's own sustainable development and enhance its own market competitiveness.On the other hand,it will help the country's industrial structure to upgrade and the country's scientific and technological level to improve the country's comprehensive National strength and international influence are of great significance.However,enterprises have the characteristics of high investment,high risk and high output in independent innovation activities,which leads to difficulties in independent innovation activities.Therefore,the state needs to provide support and help at the policy level to promote independent innovation.To this end,China has also promulgated a number of targeted tax incentives,among which corporate income tax has the most preferential policies and the most widely applied.Based on the theory of taxation and public policy implementation,this paper will conduct an in-depth discussion on the implementation of corporate income tax independent innovation preferential policies in light of the actual situation of Wenzhou enterprises.The main body of the article consists of five parts.The first part expounds the background and research significance of the thesis.It summarizes the domestic and foreign literatures,explains the research objectives,content and research methods,and points out the innovations and shortcomings of this paper.The second part elaborates the theoretical basis of concept definition and taxation regulation theory,tax incentive theory,and public policy implementation process theory.The third part takes Wenzhou City's enterprise income tax independent innovation preferential policy as the research object,combs Wenzhou City's enterprise income tax independent innovation preferential policy,and combines the data of questionnaire survey to explore the effect of corporate income tax independent innovation tax preferential policy implementation.Combining the theory of public policy implementation process,comprehensive analysis of the actual implementation of the enterprise income tax independent innovation preferential policy from the ideal state of policy,the executive department of policy,the target of policy,and the social environment of policy,and encountered in the implementation process The problem.The fourth part takes Wenzhou as an example.It deducts the tax policy from the research and development expenses,discusses the influencing factors encountered in the implementation of the policy,and uses relevant survey data for inspection and verification.On the basis of summarizing the problems,the fifth part puts forward opinions on how to improve China's corporate income tax independent innovation preferential policies.The main conclusions of this paper are as follows:First,through the study,the following conclusions are drawn:preferential policies for independent innovation of enterprise income tax promote independent innovation of enterprises in Wenzhou.Among them,the preferential tax rate for high-tech enterprises and the pre-tax deduction for R&D expenses are the preferential policies that enterprises use and enjoy most.The implementation of the preferential policy of independent innovation of enterprise income tax is generally effective,but there are still some problems to be improved in the implementation of the policy.Secondly,in the analysis of the factors affecting the implementation effect of R&D cost plus deduction policy,it is concluded that:corporate policy acquaintance,government management behavior and government service behavior are positively correlated with the amount of R&D cost plus deduction enjoyed by enterprises,but the correlation is weak.The R&D expenditure and the profit level of enterprises are positively correlated with the amount of R&D expenditure plus deduction enjoyed by the enterprises.Thirdly,according to the theoretical and empirical analysis,some tax policy suggestions are put forward in view of the existing problems:strengthening the innovative management of enterprises,giving full play to government management and service functions,and continuously optimizing tax preferential policies.