Research On Income Tax Policies That Encourage The R&D Activities Of Enterprises In China

Enterprises,as the main participants in R&D activities,have attracted great attention from the governments.In order to encourage enterprises to carry out independent innovation,governments have introduced a variety of incentives,and one of the main methods is tax incentive.The Chinese government has always attached great importance to enhancing the capability of R&D of domestic enterprises,and in order to improve the strength of science and technology of our country,the government has made a series of efforts,for example,the government implemented a series of policies aimed at improving the country's technological level and R&D capabilities.Generally speaking,the policies have achieved good results,but there are still some problems in the implementation process.Therefore,this study is very necessary.In this paper,corporate income tax is selected as the main type of research tax,through the analysis of the impact of various tax incentive policies on the enthusiasm of enterprise R&D activities,in order to improve the incentive enterprise R&D tax policy in China to put forward the corresponding recommendations for the purpose of research.Firstly,the paper analyzes the necessity of tax policy to stimulate enterprise R&D activities from a theoretical perspective.Secondly,by analyzing the current situation of research and development activities in China and sorting out the current tax incentive policies,this paper explores the deficiencies and areas to be improved in China's current policies.Thirdly,in order to learn the advanced foreign experience,the tax policies adopted by many countries to stimulate enterprise R&D activities are classified according to their stages of action,so as to provide references for improving China's policies.Finally,by combining the actual situation in our country and the foreign advanced experience of the way from the angle of tax system optimization,and strengthen the collection two R&D policy Suggestions to perfect incentive enterprises in our country,further development of our country's enterprises to actively encourage innovation activities,and ultimately achieve the aim of improving the independent innovation of scientific research strength.