Analysis On The Effects Of Tax Preferential Policies Of R&D Expenditure In High-tech Enterprises

Science and technology is the foundation of the country's prosperity,and innovation is the soul of national progress.At the moment of advocating "mass entrepreneurship and innovation",promoting innovation and competition has become the core of the national development strategy.In the past five years,China has made remarkable achievements in the field of innovation-driven development,and has also steadily increased in research and experimental development investment.According to the latest statistics of the Ministry of Science and Technology,in 201 7,China's R&D expenditure reached 176.61 billion yuan.Second only to the United States,ranking second in the world,among which,the company's R&D expenditure is 1,366.02 billion yuan,accounting for 77.6%of the total social R&D expenditure.In order to further encourage high-tech enterprises to increase research and development activities,and continuously innovate,governments at all levels have successively introduced them.A series of tax incentives.As one of the important means for the government to implement macroeconomic regulation and control,what are the effects of these tax incentives?Has it played its due role?What are the problems?The answers to these questions require us to carefully sort out the current tax incentives and conduct an in-depth analysis of them,so as to provide targeted countermeasures and suggestions for improving the tax incentives for China's high-tech enterprises' R&D investment,and better play the fiscal and taxation policies.Leverage in the national economy.This paper takes the current tax preferential policies of high-tech enterprises' R&D investment as the research object,and through the relevant data analysis,grasps the status quo of R&D investment of high-tech enterprises in China,sorts out the current tax preferential policies of high-tech enterprises and their implementation status,and further based on the high-tech of Anhui Province.The development of technology enterprises and the implementation of tax incentives,with the annual financial report data of 27 high-tech representative enterprises in Anhui Province as samples,analyzed the incentive effect of tax incentives in the actual implementation process,and introduced relevant cases to summarize current policies.The problems and dilemmas in the implementation,the experience of the high-tech enterprises in developed countries in the R&D investment tax incentives,and the countermeasures and suggestions for improving the tax incentives for high-tech enterprises in China are pointed out.The article mainly discusses the following five parts:The first part analyzes the theoretical basis of government intervention in high-tech enterprise R&D innovation and the mechanism of tax incentives to further promote R&D innovation of enterprises.The second part combs the current status of R&D investment of high-tech enterprises in China.And the specific tax preferential policies.The third part analyzes the development status of high-tech enterprises in Anhui Province and the implementation of tax preferential policies,and summarizes the relevant financial data of 27 high-tech enterprises,and analyzes the incentive effect of tax preferential policies.And introduced the domestic high-tech enterprise J company as the case analysis object,explored the actual implementation effect of the tax preferential policy,and then analyzed some problems existing in the implementation of R&D investment and related tax preferential policies at the current stage.The four parts enumerate the tax preferential policies implemented by Western developed countries in encouraging enterprises to invest in R&D and summarize the reference significance.The fifth part combines the actual development of China's high-tech enterprises,and proposes to improve the tax incentives for R&D investment.Discuss and help the innovative development of China's high-tech enterprises.Through the research,the paper draws the following conclusions:The current tax preferential policies have played a certain role in encouraging high-tech enterprises to invest,mainly reflecting the reduction of R&D investment costs and operational risks of enterprises to a certain extent,and improving R&D investment.Expected benefits,but in general there are still problems such as imperfect tax system and unbalanced tax incentives.In the process of upgrading the core competitiveness of the country and promoting the development of high-tech industries,we should also learn from the advanced system experience of other countries in the tax system.The system construction,the way and scope of tax incentives,and the supporting incentives are further improved.