Study On Preferential Policies Of Corporate Income Tax To Stimulate Teclmological Innovation

Technological innovation is the foundation of national prosperity and the driving force of national progress.It promotes the rapid development of social economy and makes people's life happier and better.In today's economic globalization,economic competition among countries embodied in the competition between enterprises,the competition between enterprises in the final analysis is the competition of technology innovation,so one country wants to has scooped the top prize in the competition between countries,the key is to speed up the promotion enterprise technology innovation level,rely on enterprise technology innovation to drive development.Due to the characteristics of public character,positive externality and uncertainty of technological innovation activities,the efficiency of resource allocation is not high only depending on the market,and it is difficult to guarantee the continuous innovation activities of enterprises.As an important tool for the state to regulate macro economy,tax preferential policies can encourage enterprises to carry out research and development activities and continuously improve their technological innovation level.In the tax preferential policies to stimulate the technological innovation of enterprises,the preferential policies of enterprise income tax account for the vast majority,especially prominent position.So far,our country has based on its national conditions has issued a series of incentive enterprise technology innovation of enterprise income tax preferential policies to comb through policy is our country enterprise income tax preferential policies in different periods of social and economic conditions of the adjustment,involving enterprise type and industry more widely,preferential way more and more diverse,incentive level has been enhanced.In such a policy,pushed by the enterprise technology innovation and development in our country at present small achievements,enterprise innovation resources input and output are increased,but compared with developed countries,we still have some space for development,technology innovation ability is not strong,the lack of core technologies are still problems facing our country enterprise,need to constantly improve policies to improve the problem.This paper uses two kinds of research methods,empirical analysis and comparative analysis to our country enterprise technology innovation of enterprise income tax preferential policies for research,research idea is the introduction——theoretical analysis——current situation analysis——empirical analysis—— international experience for reference——policy recommendations,according to this research ideas,this paper consists of six chapters.The first chapter is the introduction,which first explains the research background and significance of this paper,and then summarizes and comments on the research results of domestic and foreign scholars.The current research situation in foreign countries is carried out from the perspective of theoretical and policy effects,while the current research situation in China is carried out from the perspective of policy effects and international comparison,laying a solid foundation for the writing of the following article.The second chapter is preferential tax policy of encourage enterprise technology innovation theory analysis,this chapter mainly from two aspects of theoretical basis and mechanism of action,in detail elaborated the preferential tax policies encourage enterprise technology innovation and by influencing the investment decisions,increase revenue,reduce the development risk research and development,and optimize the distribution of human capital to promote enterprises to carry out technical innovation activities;The third chapter is the current situation analysis of China's technological innovation and corporate income tax preferential policies.This chapter first analyzes the current situation of China's technological innovation from three aspects: the current situation of R&D funds investment,the current situation of R&D personnel investment and the current situation of R&D output.Then it sorts out the preferential policies of enterprise income tax that encourage enterprises to innovate in our country according to the policy basis,the policy content,the preferential way,the preferential object and the preferential link.Finally,the deficiencies are obtained;The fourth chapter is encourage enterprise technology innovation of enterprise income tax preferential policies for the empirical analysis,this chapter from the perspective of empirical,with the aid of statistical indicators,econometric model analysis our country enterprise income tax preferential policies for a-share listed companies the influence of R&D input and output,and according to the enterprise registration and the industry,does further sub-sample research;The fifth chapter is the international experience of corporate income tax preferential policies to stimulate technological innovation of enterprises.Through sorting out the policies of the United States,the United Kingdom,France,Japan and South Korea,it summarizes the experience that is worth learning for China.Chapter six,based on the deficiencies of China's policies,the research conclusions of empirical analysis,and the experience of foreign countries in encouraging technological innovation of enterprises in the preferential policies of enterprise income tax,puts forward Suggestions to improvethe policies that are suitable for China.We should establish a standardized legal system of preferential tax policies;enrich preferential modes and increase tax incentives;strengthen support to human capital for R&D;increase special incentives for SMEs and enterprises in central and western regions;make preferential tax policies more inclusive;strongly support industry-university-research cooperation.Throughout this paper,the innovation lies in A more detailed analysis of China's current corporate income tax preferential policies to encourage enterprise technological innovation.In addition,this paper is not limited to the theory,but also empirically analyzes the effect of corporate income tax preferential policies on the R&D input and output of a-share listed companies.The shortcomings of this paper.First,the empirical data in this paper only selected the data of the five years from 2013 to 2017,which may have a short time span,which may cause some deviation between the empirical results and the actual situation.Second,the Suggestions on improving the preferential policies of enterprise income tax to stimulate the technological innovation of enterprises put forward in this paper are only based on a lot of theoretical materials and incomplete empirical analysis,and their scientificity and effectiveness need to be further considered.