Research On Individual Income Tax From The Perspective Of Scientific Research Innovation

This paper is based on two macro-backgrounds.First,China's personal income tax law reform has been completed from the draft to the revision.This personal income tax reform is the seventh revision since the legislation.It is the most powerful one in the personal income tax reform.From then on,the personal income tax in China has changed from the classified income tax system to the classification and integration of the income tax system.Second,China's innovation-driven development strategy put forward by the Party's 18 th National Congress has been implemented from implementation to in-depth practice.Innovation can not only directly form productivity,but also have a multiplier effect.It can enlarge various production factors through the penetration of science and technology to improve the overall production level of society.The in-depth practice of innovation-driven development strategy can not only promote the high-quality and high-efficiency growth of China's economy,but also promote the transformation and upgrading of China's economic development mode.In the above two contexts,the author tries to find the intersection of personal income tax and innovation-driven development strategy to discover the relationship between policy and influence.During the inquiry,the author found that colleges and universities are the gathering place of scientific research and innovative talents,and occupy an important strategic position in the innovation-driven development strategy.Therefore,based on the individual income tax policy of researching and inspiring scientific research and innovation talents in colleges and universities,the role of personal income tax in promoting innovation-driven development strategy and the potential to be developed are explored.This paper comprehensively uses interdisciplinary research,interview survey methods,case studies and other research methods to write,so that the research topics can be explored more deeply and scientifically.The textual thinking of this paper is to propose the research theme ? Analyzing and combing policy status? investigating and studying the real problems ? learning from foreign advanced experience ? proposing relevant policy recommendations.The textual logic of this paper is a detailed study of the status of individual income tax incentives for scientific research and innovation behaviors from the three aspects of tax policy,realistic investigation and international reference: the first is to sort out the relevant tax policies in order to analyze the current situation of the policy,and point out the problems existing in the current incentive policies.Second,conduct interviews and surveys on several universities in Changsha,and explore the taxation system and policy factors of the current personal income tax law to restrict the of scientific research and innovation in universities,looking for personal income tax in the incentives for scientific research and innovation talents are neglected or omitted.The third is to judge and summarize the development of China's personal income tax system international environment and reform trends,and learn from the individual income tax policies that encourage research and innovation talents,providing policy references for the recommendations.This study finds that the key to stimulating scientific research and innovation behavior is to motivate the innovation of scientific research and innovation talents.Therefore,it focuses on formulating bold personal income tax policies to encourage the innovative enthusiasm of scientific research and innovation talents.Finally,it puts forward three targeted suggestions that conform to the trend of personal income tax reform in the international arena and the reality of scientific research and innovation in China's universities: improving the tax incentives for high-level talents' labor income,setting the proportion of taxable income flexibly for the transformation of scientific and technological achievements,and adding state educational loan interest into the special additional deduction.