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Analysis Of The Impact Of Tax Preferential Policies On The Technological Innovation Capability Of High-tech Enterprises

Posted on:2020-04-08Degree:MasterType:Thesis
Country:ChinaCandidate:J Y RenFull Text:PDF
GTID:2439330575988854Subject:Taxation
Abstract/Summary:PDF Full Text Request
In recent years,China will enhance the independent innovation capability of enterprises,establish the concept of mass innovation,and rely on innovation-driven development as an important measure to promote national economic development.Under this premise,high-tech enterprises,as an important part of technological innovation,are of great significance for improving China's scientific and technological innovation level.The state can encourage high-tech industries to carry out scientific and technological innovation through fiscal and taxation policies,and the distortion effect of tax preferential policies is relatively small.It is a means widely used by developed countries to promote independent innovation of enterprises.Therefore,the stimulating effect of how to maximize the tax incentives for China's high-tech enterprises' scientific and technological innovation activities is of great significance in the current era.Based on the research conclusions of domestic and foreign scholars on tax incentives and technological innovation,this paper establishes its own research framework.Firstly,from the related theoretical researches such as market failure theory,signal theory and endogenous growth theory,it is clarified how the government's tax incentives affect the innovation activities of enterprises,and elaborates its path of action.Afterwards,through the analysis of the development status of China's high-tech enterprises in recent years and the current tax preferential policy system,it finds its problems and deficiencies.Then,through the establishment of a theoretical model,the panel data of 220 high-tech enterprises listed on the Shenzhen GEM will be analyzed from 2014 to 2017 as the research object to analyze the incentive effect of tax incentives on the innovation ability of high-tech enterprises.Finally,based on the results of empirical analysis and the problems found in the previous article,the corresponding policy recommendations are proposed.Through the above discussion process,it is found that tax incentives have a significant incentive effect on the innovation ability of high-tech enterprises,and the incentive effect of income tax preferential policies is the strongest.Moreover,it is found that China's current tax incentives such as imperfect tax incentive system,less VAT preferential policies,weak incentive effect,corporate income tax preferentialpolicies cover insufficient content,and insufficient tax incentives for scientific research personnel.Finally,combining the existing problems with foreign advanced experience to improve China's tax preferential policies and improve the stability of tax preferential policies,and put forward reasonable opinions for optimizing the preferential policies of high-tech enterprises in China.
Keywords/Search Tags:High-tech enterprises, enterprise innovation capabilities, tax incentives
PDF Full Text Request
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