Research On Tax Policies To Promote Scientific And Technological Innovation In China

Scientific and technological innovation is an important driving force for social development and economic restructuring and upgrading.Under the background of supply-side structural reform,the strategic position of scientific and technological innovation is increasingly prominent.Science and technology are the core of future development and international competitiveness.At present,all countries in the world have raised science and technology development to a strategic position,and each country has formulated a series of strategic measures to promote its own science and technology development.Since the reform and opening up 40 years ago,with the rapid development of China's economy,the country attaches more and more importance to scientific and technological innovation.The scientific and technological development level of China has made remarkable achievements,but there is still a certain gap between China and developed countries.The 19 th national congress of the communist party of China proposed to strengthen the construction of the national scientific and technological innovation system,establish a national innovation system with Chinese characteristics in line with China's socialist market economy,and formulated the strategic goal of building China into an innovative country.How to give full play to the positive role of tax as a macro-control means in scientific and technological innovation activities and guide “mass innovation and entrepreneurship” is a question worth discussing for a long time to come.This paper applies literature research and policy combing methods to sort out China's tax policy for promoting scientific and technological innovation.I selected sample tax policy documents for quantitative analysis,analyzing the characteristics of tax policy for promoting science and technology innovation in China.And conduct a longitudinal comparative analysis of China's tax policy effects to explore the achievements of China's scientific and technological development.After analysis,it is found that the taxation policy of promoting scientific and technological innovation in China is low,lack of indirect preferential measures,lack of inclusiveness of policies,the incentive effect of taxation on R&D expenditure,and the effect of tax increase on scientific and technological innovation human resources needs to be strengthened.By promoting the research on taxation policies for science and technology innovation in the United States,Britain,Japan,and India,and drawing on foreign experience in light of the characteristics of China's tax policy issues,five suggestions for improvement are proposed.First,it is necessary to increase the tax incentive policy for value-added tax and improve the preferential tax policy for corporate income tax.Second,it is necessary to increase the front-end tax policy for investment in science and technology innovation,and take care of the whole process of technological innovation in enterprises.The third is to expand the inclusiveness of tax incentives for scientific and technological innovation,to extend the tax incentives such as deductions for research and development expenses to various industries.Fourth,to strengthen tax incentives for scientific and technological talents,to introduce foreign and overseas students to study science and technology.Finally,to establish a sound tax law system to promote technological innovation,for technological innovation.Provide a good legal environment.