Research On Preferential Tax Policy For High-tech Enterprise:Based On Life-cycle Perspective

As the influence of high technology on the national core competitiveness increasingly apparent,tax policy become the important means for Chinese Government to encourage enterprises R&D input.Due to different life cycle stage of high-tech enterprises have different resources and policy requirements,thus to design the tax policy based on the perspective of life cycle to drive innovation,is the problems in the research of the current policy need to strengthen.This thesis starts from the high-tech life cycle theory,analyze the strategic objectives and resource bottleneck of high-tech enterprise in different life cycle stage,and then targeted study the tax policy matching the demand of technological innovation;At the same time,carding the preferential tax policy of high-technology industry in China,analyze the problems and deficiencies of existing preferential policy system to promote the development and innovation incentives of high-tech enterprise.This thesis also try the empirical analysis to test the development and technology innovation incentive effect of existing tax policies on the high-tech enterprise in different life cycle stage.According to the results,the preferential tax incentive effects on the primary stage and growth stage enterprises are more significant.From the view of motivation content,the effect of preferential tax policies on the innovation incentives of primary stage high-tech enterprise is more significant,and the impact on the growth stage high-tech enterprise mainly reflects in the aspect of development.According to the above conclusions,this paper puts forward solutions and suggestion to improve the preferential tax policy of high-tech industry.