Research On Tax Incentive Mechanism To Encourage SMEs' Technology Innovation

China's small and medium-sized enterprises have maintained stable development under the gradual improvement of the current economic system,while achieving their own outstanding progress,they have also provided long-lasting assistance for the advancement of our economy.The number of small and medium-sized enterprises has increased rapidly,and their development has steadily opened a new chapter in the era.The good and sustainable development of SMEs themselves can improve the domestic market environment and the quality of China's economic development.At the same time,they can continue to promote the adjustment and improvement of China's existing economic system.Moreover,SMEs have provided suitable jobs for the current labor force,which has increased the overall employment rate across the country,while increasing market vitality.Because of the important role played by SMEs themselves,the government strongly supports the steady progress of SMEs,and has successively introduced various tax policies in order to expand the scope of policies that SMEs can adopt,at the same time reduce the tax burden on SMEs,and increase corporate income.At the same time,the Chinese government is also focusing on building a tax service system for small and medium-sized enterprises.Through a comprehensive system,the government's ability to pay taxes and service efficiency for small and medium-sized enterprises is improved.Despite the government's efforts to improve the development environment for SMEs,domestic SMEs still face many problems,such as slowing domestic economic growth,shrinking international markets,rising operating costs,increasing talent competitiveness,and gradually saturating the market.These problems make small and medium-sized enterprises must seek new development opportunities,adopt technological innovation to promote their own transformation and upgrade,take innovation as their driving force,improve their own technological level,and then improve production efficiency and product quality.However,after technological innovation,due to limited funds and obstacles to management and operation,SMEs need external forces to guide and promote them.The tax incentives implemented by the government can effectively help SMEs in technological innovation.Therefore,in recent years,with the continuous reform and improvement of the existing domestic tax system,the government gradually establish and improve tax incentives to promote technological innovation in SMEs so that the relevant tax policies can be brought into play.The biggest effect is that SMEs can carry out their own technological innovation.At present,the domestic technology innovation tax incentive mechanism has begun to bear fruit,but it is more inclined to provide large-scale tax incentives for all enterprises,and the tax incentive policies specifically for SME technology innovation are still insufficient.At present,China mainly uses tax preferential policies to provide encouragement and support.There is still a lack of complete tax incentives.This article summarizes the current tax incentives related to SME technology innovation and the corresponding tax collection and management system.After analyzing the development suggestions made by domestic and foreign scholars on tax incentives for small and medium-sized enterprises' technology innovation,the current situation is analyzed and discussed through analysis.Tax incentives still exist.For example,the application of "dualization" to tax incentives for technological innovation in SMEs,inadequate incentives for talents,and the lack of an effective policy evaluation system,etc.,and the optimization of future tax incentives.The direction puts forward perfect suggestions to make the incentive mechanism more targeted,which can specifically address the problems faced by SMEs in technological innovation and meet the needs of current economic development,so that our country's tax incentive mechanism to encourage technological innovation in SMEs can better exert its effectiveness.Accelerate the development speed of SMEs and improve the development quality of SMEs so that SMEs can more quickly improve their own shortcomings through technological innovation and improve their development level.