Research On Tax Benefits And Realization Ways Of High-tech Enterprises

In traditional extensive economic growth model,the development of enterprises is characterized by low product value-added and labor-intensive,often at the expense of resources and environment.With the change of economic situation at home and abroad in recent years,the development of traditional enterprises in China is facing many difficulties.Domestic labor costs are rising gradually,resource and environment constraints are increasing.Internationally,we have to face the double squeeze of industrialization in late-developing countries and re-industrialization in developed countries.In order to break through the bottleneck of traditional enterprises' development and realize the transformation and upgrading of the industry as a whole,the report of the Nineteenth National Congress of the Communist Party of China put forward new development concepts and encouraged enterprises to innovate and transform.For traditional enterprises,transforming into high-tech enterprises is a good choice for development.From the economic level,high-tech enterprises have higher value-added products,strong core competitiveness and sustainable development potential;from the policy level,the government has issued a series of tax policies to encourage the development of high-tech enterprises,which is essentially the additional tax benefits that enterprises can strive for.Therefore,this paper holds that encouraging and guiding traditional enterprises to overcome obstacles,achieve standards as soon as possible,acquire qualifications of high-tech enterprises to realize tax benefits,and then promote the development of the whole traditional industry is an important step to implement the new development concept;optimizing the identification criteria of high-tech enterprises and standardizing tax preferences for high-tech enterprises can not only guide traditional enterprises to develop out of difficulty scientifically,but also promote the transformation and upgrading of the whole industry.This article is divided into five chapters.The first chapter is the introduction,which introduces the basic situation of this paper.The second chapter is the analysis of tax benefits of high-tech enterprises.Through the analysis of tax preferential policies of high-tech enterprises and the empirical test of incentive effect,it shows that high-tech enterprises can obtain more tax benefits than traditional enterprises,which is of great benefit to the development of enterprises.Chapter three makes a theoretical analysis of the obstacles and reasons for the transformation of traditional enterprises into high-tech enterprises.It holds that the main obstacles to the transformation of traditional enterprises are the insufficient core intellectual property rights,the insufficient scientific and technological personnel,the irregular financial accounting and the lack of innovative ability,and the inadequate guidance of government departments also restricts the functions of policies.Chapter 4 chooses an enterprise in Jinjiang to analyze the effect of tax incentives for high-tech enterprises,further illustrates the importance of tax benefits to the development of traditional enterprises,through specific analysis of the practical difficulties faced by the enterprise in the process of transformation,which echoes the theoretical analysis of Chapter 3.The fifth chapter is the way to realize the transformation of traditional enterprises into high-tech enterprises.Combining the obstacles of the third chapter and the difficulties of the fourth chapter,and the actual situation of enterprise A,the paper puts forward the ways to help traditional enterprises overcome the obstacles and successfully transform high-tech enterprises to realize tax benefits from the two levels of enterprise and government.At the enterprise level,traditional enterprises should focus on building core intellectual property rights,managing scientific and technological personnel,standardizing financial accounting and improving innovation ability;at the government level,create a good atmosphere for fostering high-tech enterprises,optimize the identification standards of high-tech enterprises,and improve tax preferences and follow-up management after standardization.