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Research on Preferential Tax Policy of Enterprise’s Technological Innovation in Our Country

Author: LiuDong
Tutor: LiuQiang
School: Chang'an University
Course: Administration
Keywords: technological innovation tax preference enterprise
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 35
Quote: 0
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Abstract


As the economic globalization and the sweeping of the knowledge economic, Scienceand Technology a nation’s Political status, economic strength and comprehensive nationalpower. Enhance the innovation capacity of enterprises is a demand to implement the scientificdevelopment concept and build a harmonious society, and key content of establishing ainnovation-oriented country. Technological innovation is of great significance to theadjustment of economic structure and promote economic growth. More and more countrieshave adopted tax preferential policies to stimulate technological innovation activities. Taxpreferential policies are an important means of national macro-control. It has a important rolein improving and perfecting the mechanism of enterprises’ technological innovation,encouraging the enterprises’ investment of technology innovation. The policies also promoteto create a favorable policy for the enterprise. Most countries in the world implementpreferential taxation policies on technological innovation to improve the scientific andtechnological content of the national economy, and enhance the competitiveness of thenational science and technology. Recent years our country gradually takes serious of the rolesof technology innovation in the development of economics. China has given muchpreferential taxation to Promoting investment in technological innovation and achievementsin technological innovation. However, there are still some problems to some extent affectedthe enterprises’ technological innovation.This paper studies the optimization of preferential taxation from a perspective of thepromotion of enterprises technology innovation. First, the paper proposed the mechanism ofgovernment intervention in enterprise technology innovation, then takes the Xi’an High-techas an reference analyses the course and content of our current promoting technical innovationof tax policy, and pointed out the existence problems. Problems in policy design are asfollows: Non-standard; Preference tax policy is not conducive to encourage domesticenterprises technological innovation; Tax incentives and tax breaks are not well chose; keypoints are not well focused; tax incentives are insufficient to Scientific and technicalpersonnel; Lack of risk capital tax support etc. There are many problems in the types of taxes.There are non-standard behavior in some enterprises and insufficient support in local governments and tax authorities in the use of preferential tax policies. Then conduct acomparative analysis towards some countries’ Promoting technical innovation of preferentialtax policies to provide adoptable experience for reference for improving the current tax policy.Finally, propose some advices for perfection of preferential tax policies for promotingtechnical innovation. Those are improve the tax laws and regulations, promote the legislativelevel, Gradually replace the Preference by Generalized System of Preferences from theperspective of the market, Improve the tax concessions, implement Tax benefits through everypart of technological innovation, enhance the incentives for technical personnel, Establish andimprove the preferential tax policies to promote venture capital. Certainly, constantimprovement of all taxes, Strengthen local government tax administration and Enhancementof the awareness of the taxpayer are also necessary.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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