Study On The Impact Of Tax Incentives On R&D Investment In High-Tech Enterprises

In recent years,China’s economic development has gradually slowed down.The report of the 19 th National Congress of the CPC clearly points out that at present,China’s economic development has entered a new era,the economic development has passed the stage of high-speed growth,at the present stage,China’s economic development speed has begun to turn to the stage of high-quality.However,international competition has become more and more fierce,in this case,around the world,many countries have begun to carefully study the core technology,hoping to improve competitiveness.Obviously,under the severe international economic situation,in order to meet the needs of our own modernization,our country must also further promote economic transformation,establish a sound development model,promote the optimization and upgrading of the industrial structure,and perfect the economic development system,it is obvious that the improvement of high-tech industry can promote the development of industrial structure to a certain extent,and can improve the productivity and make more important contribution to the economic development of our country.But,first of all,to promote the development of high-tech,enterprises need to invest heavily,but the market share of enterprises is relatively small,the government also needs to help and support.Secondly,high-tech R & D activities not only need to invest a lot of funds,but also have a high risk,and it is impossible to adjust R & D input by market mechanism,which often leads to market failure.Therefore,the government should help and guide them.Generally speaking,the government will adopt the tax preferential policy in the process of performing its function,which has the characteristics of precision and structure,and it is widely used.The main content of this study is the impact of the Preferential Tax Policy on the R & D investment of high-tech enterprises in Guangdong Province.This paper studies how the domestic preferential tax policy affects the investment of these enterprises.According to the actual development situation of high-tech enterprises in Guangdongto the role of tax incentives in spreading enterprise risk,and strengthen the development of related supporting measures,including the combination of fiscal and tax incentives.