| Technological innovation is the core force that leads the economic development.With the full implementation of the national innovation-driven development strategy and the further deepening of the scientific and technological system reform,China's overall technological innovation capability has been continuously improved,and scientific and technological innovation has made remarkable achievements.Technology-based SMEs are the most active innovations of SME groups and play an important role in building innovative countries.For a long time,with the strong support and cooperation of the Party Central Committee,various departments,and local governments,China's science and technology-based SMEs have achieved leap-forward development.However,the development of China's high-tech SMEs still faces enormous challenges such as broadening financing channels,increasing investment in innovation,optimizing the entrepreneurial environment and improving the service system.As an effective tool for the country's macroeconomic regulation and control,tax preferential policies have a relatively obvious effect on encouraging scientific and technological innovation,and are widely used by many countries to promote the development of small and medium-sized enterprises.Although China has issued a series of tax incentives to encourage technology-based enterprises,in the face of the rapid advancement of science and technology,we have continuously formulated tax incentives that are in line with China's current national conditions,and have improved China's taxation system and promoted the long-term development of small and medium-sized enterprises.Development is of great significance.Based on the theory analysis,current situation analysis,empirical analysis and experience reference,this paper analyzes the effect of China's tax incentives on the development of technology-based SMEs based on the life cycle theory,and further develops and promotes the development of China's SMEs.The tax incentives made reasonable recommendations.This paper is divided into six parts: the first part is the introduction.The second part summarizes the definition and evaluation criteria of SMEs and technology-based SMEs in China,summarizes the basic characteristics of SMEs in different stages of growth,and analyzes the taxation of promoting the development of SMEs on the basis of theory.The third part analyzes the development of China's technology-based SMEs,sorts out the current tax incentives for science and technology enterprises,small and medium-sized enterprises,evaluates the status quo and puts forward the shortcomings of the policy;the fourth part further selects the annual report data of technology-based SMEs that meet the standards for empirical analysis.Although the tax incentives are a macroeconomic policy,their functions are The development relies on the change of the enterprise as the micro-foundation;the fifth part summarizes the experience that can be learned by inductively analyzing the technological innovations formulated by foreign innovative countries and the preferential tax policies for SMEs.Finally,this paper puts forward some suggestions for improving the current preferential tax policies for technology-based SMEs in China: First,we must improve the overall framework of China's SMEs' preferential tax policies,and coordinate industry-oriented policies and regional-oriented policies.It should be combined with other preferential policies and cooperate with other policy tools.Second,it is necessary to improve the current preferential tax policies for small and medium-sized enterprises in science and technology,and to formulate the benefits covering the entire life cycle of enterprises for the characteristics of different stages of development of small and medium-sized enterprises.The third policy is to improve the supporting measures related to tax incentives and provide comprehensive support for the innovation and development of small and medium-sized enterprises. |
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