Research On The Tax And Business Environment For Assisting The Technological Innovation Of High-tech Enterprise

Under the global background,The world is in the process of a new round of industrial transformation and scientific and technological revolution.The competition of international trade is increasingly fierce,geopolitical conflicts and trade barriers conflict one after another,behind which are the competition of various information technology strengths.Mastering the core technology and leading the world in science and technology level is the embodiment of a country’s international competitiveness.The innovation vitality and competitive momentum of Chinese enterprises will continue to strengthen.Among them,high-tech enterprises play a main role in technological innovation.However,the high-quality development of enterprises is destined to be inseparable from a good business environment.High-quality business environment provides a solid foundation for the start-up,growth and growth of enterprises,and China takes improving the business environment as a national strategy.Tax and business environment is an important part of the business environment.Therefore,in order to promote the construction of an innovative country.And in the past many scholars on the tax business environment from tax service,tax management,space spillover effect and a single perspective,and the influence enterprise group concept is broad,no specific type of research,few as the main force of innovation market technology enterprises to explore,special focus on tax business environment comprehensive research analysis is less.Therefore,from the perspective of business environment,this thesis will be of great strategic significance to explore the tax and business environment that helps to facilitate the technological innovation of high-tech enterprises in China.First,this thesis defines the main concepts and basic theories involved in the article content.The main concepts are: business environment,tax business environment and the definition of high-tech enterprises.The relevant research theory mainly involves the externality theory,the market failure theory and the new public management theory.Through the elaboration of the theory,it provides theoretical support for the later empirical research and analysis.Secondly,the second part mainly describes the development situation and problems of China’s tax business environment and high-tech enterprises,and analyzes the impact of the two in detail.The proposal and analysis of the problem will provide the direction for the later empirical research and countermeasures.Subsequently,the third part follows the above analysis of the impact mechanism of tax business environment on high-tech enterprises,the combing of enterprises and the current situation and problems of tax business environment and high-tech enterprises,so that it puts forward research assumptions and sets a model for empirical analysis.This thesis studies the influence of tax business environment on technological innovation of high-tech enterprises through benchmark regression model,further distinguishes the sample enterprises according to different characteristics to analyze the heterogeneity of different types of high-tech enterprises,and then introduces relevant intermediary variables to test the influence of tax business environment on technological innovation.In addition,the change of tax business environment will indirectly affect the technological innovation of high-tech enterprises by changing the R&D investment and foreign investment introduction.Finally,according to the previous theoretical analysis and empirical research conclusions,this thesis is as follows: optimizing the tax business environment to support and formulating precise preferential tax administration.