Research On Improvement Of Tax Preferential Policies To Promote Enterprise Innovation

China is currently at the crossroads of development and faces many opportunities and challenges.From the major contradictions in China to the international trade war to the new wave of scientific and technological revolution,each of them is a major event that can change China's current economic development.Only by taking the road of scientific and technological innovation and continuously promoting industrial upgrading,can China have the ability to complete the major historical tasks of economic structural transformation,and only become an innovative country,and can become the protagonist in the future international competition.The revival of the Chinese nation can come at an early date.At present,China's tax incentives for promoting technological innovation in enterprises mainly have two directions: one is to formulate innovation-related preferential policies according to some enterprise qualifications or industries,and the other is to formulate tax incentives through innovation links.To a certain extent,due to the continuous reduction of relevant qualification standards for innovative enterprises in China and the increasing tax incentives for innovation in enterprises,China is actually forming a set that covers both enterprise types and innovations.Innovative tax incentive system.However,at present,there are still many problems in this system,such as the problems in the qualification of relevant enterprises,such as the effect of innovation-related tax incentives.There are three main problems in the qualification certification of enterprises.Firstly,the system is confused and lacks unified qualification certification.Secondly,the threshold is too high,and the benefits of SMEs are less.Finally,the industry scope is relatively small,and some emerging industries are not put in.Judging from the problem of policy effects,on the one hand,it is related to the defects of policy formulation(tax setting and tax incentive range),on the other hand,it is also inseparable from the ills of tax collection and management system.Based on this analysis,this paper uses the literature analysis method,graph analysis method and empirical analysis method as the basic research methods.Firstly,through literature review,the domestic and foreign related literatures are analyzed and analyzed.It is pointed out that there are relatively mature macroscopic effects analysis in foreign countries but relatively lack of enterprises.Innovative specific tax incentives analysis,domestic research lacks macro-effects research,but there are more detailed details of the research results of specific tax incentives;secondly,by analyzing the two concepts of enterprise innovation and innovative enterprises,the tax related to promoting enterprise innovation is promoted in China.The two main directions of the preferential policy,and analyze the macro-micro mechanism of tax policy to promote enterprise innovation;then through the preliminary analysis of the status quo of enterprise innovation in China and the specific policies to promote enterprise innovation,it is concluded that China is forming a set of covered enterprises.The conclusions of the tax incentive system for innovative activities and innovative enterprise qualifications,and a macro-positive analysis of the actual effects of the policies;then through the previous analysis,summarize the problems existing in China's current tax incentive system for promoting enterprise innovation.It summarizes the advanced experience of the United States and Japan in promoting technological innovation in enterprises;finally,based on domestic problems,based on China's specific national conditions,while taking into account relevant foreign experience,the problems in China's tax incentive system for promoting innovation Propose corresponding countermeasures.