Tax Policy Research On Promoting The Development Of High-tech Enterprises In Zheng-luo-xin National Innovation Demonstration Area

Since the 18 th CPC National Congress,innovation-driven development has become a national strategy for the transformation of China's economic development mode.Under the call of "mass entrepreneurship and innovation",the scale of high-tech enterprises in China has developed rapidly and become an important driving force in the economic development of China.High-tech enterprises have constantly improved the overall level of market innovation in the process of independent innovation,and become the most important carrier of achieving independent innovation.However,compared with developed countries,China's high-tech enterprises started late,and their development is still immature.In addition,the imperfect tax laws and policies that promote the development of high-tech enterprises in China have insufficient effect on the independent innovation of high-tech enterprises and restrict their competitiveness.How to improve the independent innovation ability of high-tech enterprises through tax policy has attracted great attention from the government,theoretical circles and industry.Therefore,it is of great theoretical and practical significance to study and promote the development of high-tech enterprises from the perspective of systematic tax policy.Tax policy is an organic combination of multiple taxes that a country or region promotes the innovation and development of enterprises,including turnover tax,income tax,resource tax,property tax,etc.The various tax policies are not independent and complement each other,so as to play a synergistic role,create an innovative environment in the market and stimulate enthusiasm and creativity of innovation participation on the premise of avoiding tax evasion,protect innovation achievements,and ultimately achieve innovation-driven development.This paper takes the tax policy of high-tech enterprises in Xinxiang as the research object,studies the effects of income tax and VAT,analyzes the existing problems in promoting the tax policy of high-tech enterprises.This paper discusses the concept of high-tech enterprises and the contents of tax preferential policies,analyses the relevant theories of tax preferential policies and tax mechanism,understands the status of high-tech enterprises in Xinxiang and the implementation status of tax preferential policies through case studies,and sums up the effects and existing problems of tax policies implemented by high-tech enterprises in Xinxiang.On this basis,drawing on the practical experience of tax policy of foreign high-tech enterprises,the following measures to promote the optimization of tax policy of high-tech enterprises are summarized:enhance the level of legal effectiveness of tax policy of high-tech enterprises;strengthen tax incentives for various stages of independent innovation;strengthen tax incentives for small and medium-sized high-tech enterprises;improve tax policies to support fund-raising of high-tech enterprises;increase tax incentives for scientific and technological talents;strengthen the supervision and management of preferential tax.