The Impact Of Income Tax Preferential Benefits On Technological Innovation Of High-tech Enterprises

In the context of the development of the world economy,the important role played by technological innovation has gradually emerged.All countries in the world put the ability to upgrade their technological innovation on the agenda and formulate it as a national strategy.While technological innovation promotes economic development and enhances overall national strength,it also has defects such as externality,high risk,high uncertainty,and strong publicity.This will lead to the unequal value of marginal innovation income and social marginal innovation income.The enthusiasm of enterprises for technological innovation has led to a lack of social innovation resources.As an important means for the government to regulate the economy,the tax preferential policy will have a certain impact on the technological innovation behavior of enterprises.High-tech enterprises,as technology and knowledge-intensive enterprises,are important export vehicles of national technology.Therefore,in-depth study of corporate income tax incentives for high-tech enterprises R&D incentives,regardless of the improvement of tax incentives or enterprises to make full use of these tax incentives,increase human and R & D investment,enhance core competitiveness is of great significance.This paper firstly introduces relevant theories of domestic and foreign literatures,first introduces the relevant theories of tax incentives to promote technological innovation of high-tech enterprises,mainly related concept definition,market failure and endogenous economic growth theory support and tax incentives for high-tech enterprise technology.The mechanism of innovation;Secondly,it analyzes the status quo and existing problems of China's high-tech enterprises' technological innovation and corporate income tax preferential policies.It is found that the main factors affecting the technological innovation of high-tech enterprises are historical factors,weak self-awareness and tax incentives.Perfection;again,taking Internet listed companies as an example,conducting empirical research on the impact of corporate income tax incentives on technological innovation of high-tech enterprises;finally,drawing conclusions,corporate income tax incentives can significantly promote enterprises to increase R&D investment and improve technological innovation level.And based on this,give countermeasures.