Research On Tax Preferential Policy Of "popular Entrepreneurship And Innovation"

"Shuangchuang" is the abbreviation of "popular entrepreneurship and innovation"."Popular entrepreneurship and innovation" was first proposed by Li Keqiang at the Summer Davos Forum in 2014.It was subsequently incorporated into the government work report and became China's One of the national strategies.The birth of "popular entrepreneurship and innovation" was due to multiple pressures such as the economic restructuring of our country's economy.After the development in recent years,"popular entrepreneurship and innovatio" has become an important engine to promote supply-side structural reform,new and old kinetic energy conversion,and innovation-driven development.The state should give preferential treatment,encouragement and support to entrepreneurial innovation from the aspect of tax policy.The full text is divided into six chapters.The first chapter is the introduction.It discusses the background and significance of this topic,literature review,main contents,research methods.The second chapter is the main concept and related theory.The meaning and background of "popular entrepreneurship and innovation" and tax preference,the.And use the effective supply theory,the tax burden theory and the optimal tax theory to carry on the theoretical analysis.The third chapter is the analysis of the content,the function and the existing problems of the tax preferential policy of "popular entrepreneurship and innovation".The content section is divided according to the start-up period,the growth period and the maturity period of the enterprise.The preferential policies for the changes in the income tax preferences of small and micro enterprises,the preferential treatment of venture capital enterprises and the deductions of R & D costs and deductions in 2017 are emphatically analyzed.The fourth chapter takes Shanghe County as an example,using data analysis and questionnaire,two ways to analyze the implementation of "popular entrepreneurship and innovation" tax preference policies.The fifth chapter is the suggestion to perfect the tax preferential policy of "popular entrepreneurship innovation".From the policy formulation,the policy implementation and the enterprise three angles respectively.The sixth chapter is a summary of the full text.The innovation of this article lies in the fact that the first is to combine research on entrepreneurship and innovation.The second point is to take the county economy(taking Shanghe County as an example)as the focus of the research on the tax preferential policy of "double wound",and put forward some pertinent suggestions.The inadequacy of this paper is that the "double-creation" tax incentives are in the period of adjustment and cannotcomprehensively analyze each policy one by one.Many of the policies have been issued for a short period of time and are not accurate enough for policy analysis and data collection.There are also many deficiencies.