Research On Tax Policy To Support The Transformation Of Scientific And Technological Achievements About SMEs

The transformation of scientific and technological achievements is a key step in scientific and technological innovation.As the most potential and vital economic entity in China,SMEs(Small and medium-sized enterprises)are developing at a high level.Therefore,the level of scientific and technological achievements transformation of SMEs has a great impact on the development of China’s scientific and technological innovation.However,due to the limitations of SMEs’ own development and the public goods attributes of scientific and technological achievements,they have insufficient motivation in technological innovation and transformation,market yield is not high,and lack of positive autonomy.In order to solve these problems and improve the conversion rate of SMEs’ scientific and technological achievements,the government has introduced many fiscal and financial policies,of which taxation policies have played an important role.In addition to helping to accelerate the development of China’s science and technology innovation strategy,the tax policy to support the transformation of SMEs’ scientific and technological achievements will also help China’s economic restructuring.In this critical period of the transformation of development mode,the policy orientation of supporting the transformation of scientific and technological achievements has provided a direction for the transformation of government functions in the transition period,and on the other hand has a positive impact on the transformation of SMEs from labor-intensive to technology-intensive.From the perspective of taxation,this paper takes SMEs as the research subject,scientific and technological achievements into research objects,and taxation policies as research content.Through the methods of literature research,data analysis,empirical research and comparative analysis,the tax incentives for scientific and technological achievements are transformed.The theoretical basis has been deeply analyzed,and the realistic dilemma faced by the transformation of SMEs’ scientific and technological achievements has been objectively evaluated.Finally,combined with China’s national conditions and foreign advanced experience,the paper puts forward suggestions for improving the tax incentive policies for the transformation of SMEs’ scientific and technological achievements.The main research contents of the thesis are divided into the following six parts:First,it defines the transformation of SMEs,scientific and technological achievements and related concepts in China,and discusses the role and mechanism of taxationpolicies from the spillover,high investment and high risk of the transformation of scientific and technological achievements.Secondly,by analyzing the current situation of SMEs’ scientific and technological achievements transformation input and output and taxation policies,it is found that the current SMEs have insufficient investment growth momentum and unstable output yield in the transformation of scientific and technological achievements,and there are taxation policies.The preferential tax types and methods are too concentrated,the defects of applicable subject qualifications are difficult to be certified,and the tax system of preferential enterprises is imperfect.Thirdly,the differential GMM model regression method is used to empirically analyze the tax incentives of 31 listed SMEs.The income tax and turnover tax burden can effectively improve the conversion rate of results,and the incentive effect of income tax policy is more obvious.Fourth,by combing the development history and content of relevant policies of the United States,Britain,Japan and South Korea,the following characteristics are summarized.:(1)diversification of tax incentives,(2)research and development Gradually replace the deduction policy with the credit policy,(3)the scope of the credit is expanded and the calculation is complicated,(4)the scientific and technical personnel are greatly benefited,(5)the special enterprises have more preferential policies,and(6)the cooperation development is emphasized.The combination of production and research;Fifth,combined with the analysis of the current taxation policy of SMEs in China,and the experience of the United States,Britain,Japan and South Korea,it is believed that Chinese tax policy supporting the transformation of SMEs ’ scientific and technological achievements should also be carried out in the following aspects: Perfect:(1)Optimize the tax policy for R&D expenses,(2)Pre-tax incentives,(3)Broaden the scope of preferential entities,(4)Increase talent incentives,and(5)Cover taxation policies.The full text combines the three elements of SMEs,scientific and technological achievements transformation and taxation policy.Compared with other domestic articles that only study SME tax policies or SMEs’ independent innovation policies,the relationship between taxation and scientific and technological achievements transformation is closely related.Considering the angle is more comprehensive and has a strong theoretical significance.In addition,the author also considers that the transformation of scientific and technological achievements is a dynamic process,and the conversion effect in the previous period will have a certain impact on the conversion rate of the current period.Therefore,the differential GMM dynamic panel model is usedfor analysis,and the difference between the income tax and the turnover tax is compared horizontally.The policy recommendations presented in the following paragraphs provide a reliable basis.