Empirical Analysis And Optimization Path Of Tax Preferential Policies Incentive To Innovation Efficiency Of Strategic Emerging Industries

Strategic emerging industries represent the development direction of China's industrial transformation and upgrading,and the implementation of supply-side reform.It is the most dynamic,promising and most influential innovation group,with important innovative development and driving effects,innovation capability,R&D design.It has obvious advantages,and it is an important way to break through the bottleneck of economic growth resources,realize the transformation of industrial structure and seize the commanding heights of future world industrial competition.However,in the process of development,strategic emerging industries are faced with high risks,difficult to convert results,and lack of funds in research and development.Tax incentives,as a means of regulating distribution,can reduce corporate tax burdens and guide enterprise development,and come to strategic emerging industries.It is said that Tax preferential policies can directly provide preferential tax rates and tax reductions to reduce the overall tax burden of enterprises,and can also indirectly reduce the R&D costs of enterprises to encourage enterprises to improve their innovation capabilities.Since the 18 th National Congress proposed an innovation-driven development strategy,The state has introduced a series of tax incentives to support the development of strategic emerging industries,including tax reduction,accelerated depreciation and export tax rebates.However,these tax incentives are accurate and effective,and strategically emerging.What are the incentive effects of industrial innovation and what are the perfect spaces? These are the issues that this article will explore.The content of this article is divided into five parts,The first part is the introduction,which mainly introduces the background and significance of the topic selection,literature review,research methods and innovations.The second part is the theoretical analysis of the innovation efficiency of strategic emerging industries,clarifying the connotation of strategic emerging industries,introducing the theoretical basis of the article and the mechanism of tax incentives to stimulate the innovation efficiency of strategic emerging industries.The third part is the analysis of the current situation of China's strategic emerging industry tax preferential policies.By analyzing the current status of strategic emerging industry innovation,it further combs the tax incentives of strategic emerging industries tax preferential policies from the three dimensions of industry division,time and taxation.Analyze its existing problems,including: The preferential status of tax preferential policies is relatively low,the tax preferential policies are not systematic,the tax preferential policies are unreasonable,the tax preferential policies are difficult to support the transformation of enterprise innovation achievements,the distribution of tax preferential policies in various industries and regions is unreasonable,and the tax incentives for inspiring human capital are lacking.Policy,etc.The fourth part is empirical research.Taking the strategic emerging industries in China as the target,the input-output method is used to measure the innovation efficiency of enterprises and empirically analyze the impact of tax incentives on the innovation industry of the emerging industries,the innovation efficiency of various industries and the efficiency of enterprise innovation.The impact of input volume,multi-angle research policy directly stimulates enterprise innovation and indirectly stimulates enterprise innovation through innovation efficiency input.The fifth part is the proposal and supporting measures to improve the tax incentives for strategic emerging industries.Firstly,it puts forward the principle of perfecting the tax incentives for strategic emerging industries.Then,based on the problems existing in China's strategic emerging industry tax preferential policies and the conclusions drawn from empirical research,relevant countermeasures and supporting measures are proposed.Countermeasure suggestions include: improving the status of tax legal system;cleaning up and regulating tax preferential policies,improving policy system;direct preferential treatment mainly to indirect preferential treatment,achieving a combination of various tax incentives;changing tax policy adjustment methods to improve the conversion rate of innovation results;Balancing the scope of tax incentives for various industries;increasing tax incentives for innovative talents.Supporting measures include: establishing a risk investment system for strategic emerging industries,improving the training model for the three-subject cooperation of “production,study and research” and building a service system for strategic emerging industries.