Research On The Incentive Effect Of Tax Preference On Innovation Of Science And Technology Enterprises

Scientific and technological innovation plays an important role in promoting social progress.With the rapid development of the Socialist market economy and the constant improvement of the scientific and technological innovation system,the cause of scientific and technological innovation in China has been developing continuously.During this period,scientific and technological enterprises play an increasingly important role,its main position gradually clear.However,the development of science and technology enterprises in China is facing many problems,such as the narrow source of funds,imperfect service system,severe innovation environment and so on.As a tool for the government to effectively regulate the development of the market,the preferential tax policy has an obvious incentive effect on the development of scientific and technological enterprises,especially the preferential tax policy on enterprise income tax,to a certain extent,it can improve the scientific and technological innovation ability of enterprises.Therefore,in the course of this research,the enterprise income tax and the value-added tax are taken as the research standard,and the impact of the tax preferential policies on the enterprise's science and technology innovation ability is deeply analyzed,and the related optimization suggestions are put forward,in order to better promote tax incentives for scientific and technological innovation incentive effect,which is currently in the scientific and technological innovation environment of healthy development of enterprises is of great significance.The analysis methods used in this article include literature analysis,case analysis,chart analysis,and some basic research methods,to study domestic and foreign theories on enterprise scientific and technological innovation,then it analyzes the present situation and policy of science and technology innovation of Chinese enterprises,and draws a conclusion that China is forming a set of tax preference system which covers enterprise innovation activities and innovative enterprise qualification recognition.Finally,from the micro level,the paper cites the case study of Yinjiang stock,and draws a conclusion that under the preferential tax policy,enterprises can make innovative actions,which can effectively allocate resources,the conclusion can provide a reference for the reformation of macro-tax policy.Combined with the analysis of the situation,this paper found that tax incentives can promote the technological innovation of enterprises,in the process of increasing tax incentives to enterprises,enterprises in the number of R&d personnel andR&D costs also increased.According to the analysis,this paper puts forward the following two suggestions:(1)establish and improve the relevant tax law system,increase the authority of tax preference policy.(2)to adjust the tax structure,refine the direct preferential policies,increase the proportion of indirect preferential policies,ease the pressure of R&D,incite enterprises to execute technological innovation,and conduct enterprises to develop in line with the government's goals.