| The software and information technology service industry plays an important role in the economic development of the entire country with its advantages of high technology,high added value,and low pollution emissions,and guides the development of various industries and society.At the same time,however,the technological innovation capabilities of my country’s software and information technology service industries still have considerable room for improvement.However,due to the difficulties and risks involved in conducting technological innovation research activities,enterprises are usually reluctant to invest in large-scale capital and human resources.Therefore,it is necessary for relevant government departments to guide and support relevant innovation activities in the software and information technology service industry.Through preferential tax policies,a diversified approach can be adopted to make some social capital turn or transfer to the field of innovation,which can effectively promote the innovation research and development activities of the software and information technology service industry.The purpose of the existing preferential tax policies is to promote the incentive effect of technological innovation in the software and information technology service industry,and some suggestions on how to further optimize the preferential tax policies are put forward according to the current situation of our country.On the basis of domestic and foreign research literatures on the impact of tax incentives on enterprise technological innovation activities,this paper establishes its own research framework.Based on the theory of market failure,endogenous growth theory and the principle of tax incentives to stimulate R&D technological innovation,Starting from the three aspects of R&D capital investment,R&D personnel investment and technology output level,this paper analyzes the scientific research innovation level of China’s software and information technology service industry,and makes a detailed description of the tax preferential policies applicable to scientific and technological innovation in my country’s software and information technology service industry.of combing.In addition,according to the above theories and relevant policies,the tax burden status of my country’s software and information technology service industry was analyzed,and combined with the empirical test results,it was found that software and information. |
