Research On Preferential Tax Policies For High-tech Enterprises

The 19th National Congress of the Communist Party of China proposed that China’s economy has been transitioning from a phase of rapid growth to a stage of high-quality development.This is a pivotal stage for transforming our growth model,improving our economic structure,and fostering new drivers of growth.It is imperative that we develop a modernized economy.This is both an urgent requirement for getting us smoothly through this critical transition and a strategic goal for China’s development.Science and technology is a powerful tool for a country.With the continuous development of national macroscopic innovation strategy,high technology has a strong driving effect on our traditional industry and is engine of our economy and society.Science and technology innovation has become the key factors of industry market share ability and national core competitiveness.Tax is one of the important policy tools for the government to carry out macroeconomic regulation and control.Tax incentive policies can promote and encourage high-tech enterprises to actively promote scientific and technological innovation,which has attracted the attention of many experts and scholars of the financial department and tax authority from beginning to end.This paper focuses on the topic of tax preference for high-tech enterprises,timely verify the incentive effect of the current preferential tax policy system on the science and technology innovation of high-tech enterprises,find out the problems of the preferential tax policies and the shortcomings of the implementation of the policies,put forward more suggestions for optimizing policy system and promoting science and technology innovation,provide the concrete measures to improve the tax incentives and supporting policies of Suzhou high-tech enterprises,through the comparison of our country’s current tax preferential policies between foreign countries’ tax preferential policies and researches on Suzhou high-tech enterprises and analysis of actual tax data.It has directive significance to the further improvement of the system of preferential tax policies,scientific measures for the implementation of tax policies,enhancing enterprises’ science and technology innovation capabilities and comprehensive industrial competitiveness.