Effect Analysis And Optimizing Path Study Of Import Tax Policy Supporting Science And Technology Innovation

The report of the 19 th National Congress of the Communist Party of China stated:"China must firmly implement the strategy of rejuvenating the country through science and education,the strategy of innovation-driven development,and give play to the leading role of scientific and technological innovation in comprehensive innovation." Important position in the national scientific and cultural quality.In order to better implement the two strategies,China has successively issued the "Outline of the National Medium and Long-term Education Reform and Development Plan(2010-2020)","Implementation Plan for Deepening the Reform of the Science and Technology System(2015)",and "The 13 th Five-Year Plan" National Science and Technology Innovative Planning(2016)"and other important top-level design schemes and supporting measures.Based on two strategic backgrounds,in 2016,with the approval of the State Council,the three ministries of the Ministry of Finance,the General Administration of Customs and the State Administration of Taxation jointly formulated and issued an import tax policy notice supporting science and technology innovation during the "Thirteenth Five-Year Plan" period.One of the important means of macro-control is of great significance in increasing scientific research input,forming scientific research output,and promoting the transformation of achievements,and has achieved significant results.The “14th Five-Year Plan” is coming.With the continuous emergence of new subjects,new models,and new needs in the field of scientific and technological innovation,some import tax policies that support scientific and technological innovation can no longer meet the needs of the state of scientific and technological innovation in China.Whether the list of imports and related identification management measures need to be adjusted,and how to adjust it has become a major strategic issue for improving the support of import tax policies for scientific and technological innovation and assisting the development of science and education in China.This article is divided into six parts.The first part is an introduction.It includes the background and significance of topic selection,literature review,research methods and innovations.The second part is theoretical analysis.First of all,the connotation of scientific and technological innovation is clarified,the concept development of "innovation" in the economic field is analyzed,and the characteristics of public product,uncertainty,and information asymmetry of scientific and technological innovation are interpreted;secondly,the introduction of import tax policy support Theeconomics theoretical foundation of scientific and technological innovation;Finally,from the external and internal perspectives,the mechanism of import tax policy supporting scientific and technological innovation is described.The third part is the analysis of the status and problems of the import tax policy to support technological innovation.An analysis of the status quo of China's science and technology innovation and the import tax policies that have supported science and technology innovation over the years reveals that there are low legal levels and systemic policies;the scope of the subject is narrow and the general benefits are not high;the definition of the tax exempt list is difficult and the operation is not strong;There is a single link and insufficient follow-up in the subsequent stages;lack of talent incentives and insufficient incentives for innovation;lack of effective supervision mechanisms and inadequate follow-up management.The fourth part is the empirical part.In this paper,the National Enterprise Technology Center is taken as an example to study the effect of tax policies to support technological innovation import.The panel data of the Shanghai and Shenzhen A-share listed companies relied on by the national and provincial enterprise technology centers from 2016 to 2018 were obtained from the wind database,RESSET database and China Science and Technology Statistical Yearbook.The National Enterprise Technology Center was used as an experiment.Group,the Provincial Enterprise Technology Center as the matching object,constructed a Neyman-Rubin counterfactual framework,and analyzed the effect of import tax policy supporting scientific and technological innovation using the tendency matching score method(PSM).The results show that the import tax policy supporting scientific and technological innovation can effectively promote the output of scientific and technological innovation results of enterprises where the national enterprise technology center is located.The fifth part continues to take the National Enterprise Technology Center as an example to build a panel data intermediation effect model and study the channel mechanism of import tax policy to support technological innovation.The results show that R & D expenditure is part of the mediating variable of the import tax policy to promote the technological innovation output of the enterprises where the National Enterprise Technology Center is located.The sixth part proposes countermeasures and supporting measures to improve the tax policy for import support for science and technology innovation based on the current situation analysis and empirical research,combined with related theories.The suggestions are as follows: first,improve the legal level,and ensure the standardization and operability of the policy;Expand the scope of the main body and improve the inclusiveness of policies;the third is to take into account the links ofscientific and technological innovation and attach importance to R&D investment;the fourth is to strengthen the incentives for science and technology talents and to enrich the means of policy incentives;Supporting measures include: promoting the transformation of customs functions and improving the quality of work services;encouraging the sharing of imported scientific and educational supplies and improving the efficiency of resource use;advocating the export of advanced technology and equipment,and guiding the return of funds;improving relevant reward and punishment mechanisms to ensure the smooth implementation of policies.