Research On Preferential Tax Policy Policy Of High-tech Enterprises In China

Under the guidance of the rapid development of science and technology,the measure of the national comprehensive strength has gradually changed from the land,social capital,fixed assets and so on into modern information technology,independent intellectual property rights,high-tech R & D personnel and other elements with the transformation of economic and the adjustment of industrial structure.As everyone knows,science and technology are important driving force for development.High-tech enterprises are becoming the important engine of social and economic development as a knowledge intensive and technology intensive economic entity.Meanwhile,there is a connection between the development of high-tech enterprises and the development of preferential tax policies.To help the country or region achieve the general objective about politics,economy,culture,society and eco-environment and to encourage taxpayers to engage in some specific activities and to encourage taxpayers who are having difficulties in some aspects,our government made the preferential tax policies.Preferential tax policy is an important part of the tax system,and is one of the important ways for the state to intervene in the economy.With the development of economy and society,economic system and tax system will change accordingly.Preferential tax policy wil change as well.Tax preference policy is one of the important approaches to encourage the development of high-tech enterprises,therefore,the research on the preferential tax policy of the high-tech enterprises is beneficial to serve the high-tech enterprises and it can promote the development of science and technology in China.This paper focuses on the theme of optimizing the preferential tax policy of Chinese high-tech enterprises.The first part of the paper gives a brief account of the background,significance and research method of the research.The second part explains the basic concepts related to high-tech enterprises and tax incentives.This part introduces the theory of western economics related to high-tech enterprises and preferential tax policies,such as economic man hypothesis,endogenous economic growth,market failure and technological innovation theory.Then,giving a brief overview of the development of high-tech enterprises preferential tax policies.The third part summarizes the status quo of preferential tax policies of high-tech enterprises in China.It includes the achievements of scientific and technological innovation,the legal system of preferential tax policies for high-tech enterprises,and the current preferential tax policies.The fourth part describes the problems existing in the tax preferential policies of high-tech enterprises in China,for example,the legislative level is low and the convergence is poor,preferential tax settings is unreasonable,pertinence is not strong and risk prevention is not perfect,and so on.The fifth part is the experience of foreign high-tech enterprises preferential tax policies.This part has mainly drawn lessons from The United States,Britain,France and several representative countries in Asia(Japan,Korea,Singapore and India).And then find out some common experience used for reference.The sixth part is the suggestions to improve the preferential tax policies for the high-tech enterprises in China.There are two sections in this part: the principle of formulating preferential tax policies of high-tech enterprises and the suggestions for improving the preferential tax policies of high-tech enterprises in China.In the second section,the author gives some suggestions basing on the problems of the preferential tax policies of the high-tech enterprises in China with foreign experience,it includes improving the legislative level of tax incentives for high-tech enterprises,improving the proportion of turnover tax concessions,strengthening the management of tax incentives for high-tech enterprises and the ability to resist risks,and standardizing the tax incentives for high-tech enterprises.