Research On The Effect Of Fiscal And Tax Incentive Policies On The Innovation-driven Development Of High-tech Enterprises In Liaoning Province

Since the 18 th National Congress of the Communist Party of China(CPC),President Xi Jinping has put Innovation-driven Development at the core of the country's overall development."When science and technology prosper,the nation will be strong,and when science and technology are strong,the country will be strong." It is for this reason that deepening research on enterprises,especially high-tech enterprises,their enthusiasm and performance of innovation-driven development directly plays an important role in China's innovation economy and overall macroeconomic development.The state uses fiscal and tax policies to stimulate the innovation-driven development of enterprises.How to make good use of fiscal and tax incentive policies will have an important impact on the development of high-tech enterprises,and play an important role in promoting China's supply-side reform and the construction of an innovation-oriented country.As an old industrial base,Liaoning province,as President Xi stressed when he came to Liaoning,to revive itself from the ashes,whether it is a region,an industry or an enterprise,must dare to play the market card,dare to play the reform card,dare to play the innovation card in order to create advantages and turn a crisis into an opportunity.We should seize the strategic opportunities brought about by the new round of world scientific and technological revolution,give full play to the principal role of enterprises,support and guide the gathering of innovation elements in enterprises,and constantly enhance their innovation impetus,innovation vitality and innovation strength.In this article,through tax incentives for the incentive effect of enterprise innovation driven development,first of all,from the perspective of tax incentives,innovation-driven development to the important role of the development of high-tech enterprises in Liaoning province,the government tax incentive policy for the important role of related high-tech enterprise innovation,and from the high-tech products of quasi-public goods attribute characteristics reveal the necessity of high and new technology product innovation incentives,according to their need for external reveals the necessity of government financial support,and other aspects elaborated the related economics,so as to review systematically the present situation of the existing tax policy;In combination with the practical situation of development in our country,and the macro economic environment in our country in northeast China under the theme,the data of the high-tech enterprises in Liaoning province,to carry on the empirical analysis,summarized relevant finance and tax incentives to this type of enterprises in the innovation drive important influence law,with the development of the concrete produced by the development of high-tech enterprises in Liaoning province and leading role,so development of Liaoning economic innovation drive in the future certain tips and reference function.Based on the empirical results,combined with literature and current policy information,this paper analyzes the problems and causes of tax incentives,financial subsidies,total financial allocations for science and technology,the construction of industry-university-research platforms,the fiscal and tax incentive policies for high-tech talents and the protection of intellectual property rights.Then according to the problems,according to the characteristics of the development of enterprise innovation drive in Liaoning province and process,put forward from the high and new technology research and development of advance,matter and afterwards three stages Suggestions to consummate the tax incentive policy system,advance the production platform construction and related personnel tax incentive policy and Suggestions on the protection of intellectual property rights,and to provide reference for the revitalization of northeast old industrial base of Liaoning province,to perfect the incentive on whole enterprise innovation driving the development of the finance and tax policy system in Liaoning province.