Analysis Of Influence Of The Fiscal And Tax Incentive Policies On Industrial Independent Innovation Ability

For a long time,China's economic development depends mainly on the production of low cost of human resources market.If want to get rid of this pattern of growth,fast development,to achieve a more long-term,more stable development,the need to increase investment in research and development,independent innovation products to achieve high yield into quantization,enter the high-end part of the global value chain.At present,most of the developed countries in the world,through the implementation of fiscal and tax policies in these two areas,to enhance the ability of independent innovation.High technology industry is a knowledge intensive industry,plays an important role for the ability of independent innovation of China's overall promotion.But at present,the development of high-tech industry in China is not ideal,the core technology of high-tech industry in our country is not high,and there is no heavyweight innovative products,which makes our country's core competitiveness has been greatly affected.From the national macro level,the state's key policy support to the high-tech industry is the most important factor that can significantly affect the ability of independent innovation.However,our current research in this area is still relatively backward.Therefore,the evaluation of China's high technology industry policy will have impact on the high technology industry,how to influence the degree of influence is,in what way,as an entry point,analysis of how to adjust the existing policy to play the biggest role,and this is more conducive to the high technology industry to promote independent innovation the ability of the policy,to promote China's high-end level earlier among the world countries.Study on the effect of enhancing the capability of independent innovation of high tech industry on the incentive fiscal policy to encourage fiscal policy as independent variables,to enhance the ability of independent innovation as the dependent variable,discusses the relationship between fiscal policy and promoting high-tech industry independent innovation ability.First introduces the background and research status at home and abroad and the theory of endogenous economic growth,bear Pete innovation theory and fiscal policy theory provides the theoretical positioning for the influence of incentive policies on the ability of independent innovation.secondly,analyzes the present situation of high technology industry in the central region and the ability of independent innovation as well as the status of incentive tax policies,and construct the evaluation index system of independent innovation capacity of high-tech industry in the existing literature and theoretical support on the basis of the index coefficient score,and evaluate the ability of independent innovation.Again,using the research methods of combination of theoretical research and empirical research,through the correlation coefficient matrix analysis of the relationship between incentive fiscal policy and the independent innovation capacity of high-tech industry and the degree of relevance,the interaction effect between the test application Grainger causality test method of incentive tax policy and the independent innovation capacity of high-tech industry,and By using the grey system correlation model,the paper analyzes the influence degree of incentive fiscal policy on the ability of independent innovation and the ranking of correlation degree.Finally,according to the results of the calculation,analysis of the current fiscal and taxation policy on the role of independent innovation,and put forward the possible reasons for the corresponding policy recommendations.The study found that: Business tax is the main means for regulation of the high-tech industry,the high technology industry business tax adjustment,can effectively promote the high technology industry in the central region of independent innovation ability;The government is currently put into a larger government fiscal policy,but for the independent innovation capacity of high-tech industry in the central region is the worst,the need to consider the adjustment of investment and investment policy.