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Study on Tax Policy for Self-innovation of the Strategic Emerging Enterprise

Author: SunZuoYang
Tutor: WangHongQi
School: Harbin University of Science and Technology
Course: Management Science and Engineering
Keywords: tax policy strategic emerging enterprise self-innovation optimization
CLC: F812.42
Type: PhD thesis
Year: 2013
Downloads: 35
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Abstract

The development of the strategic emerging enterprise has already becomethe key and core for each country government to enhance regional innovationcapability and realize economic cross-boundary development, tax policy as oneof the most important tool for government to support enterprise innovation,receives more and more attention of the government. For the primarydevelopment of strategic emerging industry, it needs guidance and support of taxpolicy, however the government of tax policy making department can hardlymaster tax policy requiring of strategic emerging enterprise in short time, whichleads the ineffective matching of strategic emerging enterprise requirement andtax policy. Therefore, it’s urgent to master the mechanism of tax policyaccelerating strategic emerging enterprise innovation, and evaluate current taxpolicy effectiveness as well as confirm tax optimizing importance, in order toeffectively realize tax policy function to promote strategic emerging enterpriseinnovation and development.Based on the analysis of related literatures on enterprise self-innovation andscience&technology tax policy as well as the relationship of self-innovation andtax policy, this dissertation analyzes the connotation and characteristics ofstrategic emerging enterprise self-innovation, discovers the keys for strategicemerging industry self-innovation, and its innovating process and rules as well asself-innovation connotation and structure; Additionally, discovers tax policy’sinfluence on self-innovation from the aspects of tax policy accelerating self-innovation and the driver and resistance of tax policy accelerating self-innovationas well as the dynamic process of tax policy accelerating self-innovation; itmakes analysis on the dissipative structure characteristics of strategic emergingenterprise’s self-innovation system by use of dissipative structure theory, and then the mechanism that tax policy promotes the self-innovation of strategicemerging enterprise is revealed. And framework of tax policy acceleratingstrategic emerging industry self-innovation is designed form the aspects of thecore thought and core content as well as managing model of tax policyaccelerating strategic emerging enterprise self-innovation.From the tax distribution structure, tax policy preferential, preferential links,preferential object, the current tax policies to promote enterprise self-innovationin China is analyzed. The related tax policies to promote strategic emergingenterprise self-innovation are summarized and analyzed. The tax policyeffectiveness evaluation index system promoting strategic emerging enterprises’self-innovation is constructed from policy layout, policy tool, policy flexibility,policy implementation, the policy effectiveness evaluation method is designedusing fuzzy Borda number analytical method combined with the method based onrules, then the empirical evaluation of our country is carried on, which providesobjective basis and decision-making reference for optimizing tax policy systemto promote strategic emerging enterprises self-innovation. According toevaluating results, the main problem of current tax policy to promote strategicemerging enterprise self-innovation is proposed from the perspective of taxpolicy system, government and enterprise.Optimization principle and thinking of tax policy that promotes self-innovation of strategic emerging enterprise is puts forwards. Tax optimizationemphasis is confirmed based on large sample survey and multiple regressionanalysis. Oriented self-innovation process of strategic emerging enterprises,multiple types of taxes overall optimization framework is constructed, andincome tax including corporate income tax, personal income tax and turnover taxincluding value added tax and customs duty are optimized respectively, aroundtax base, tax rates and concessions. Identify indicators and quantitative rules andevaluation criteria of major tax incentives objects is designed, andcomprehensive evaluation and intelligent evaluation method is built using fuzzyevaluation and neural network theory.This dissertation constructs tax policy implementation mechanism includingsynergy management mechanism, service platform support mechanism,supervision and management mechanism, object choice mechanism and early- warning mechanism in order to promote strategic emerging enterpriseindependent innovation. Firstly, this dissertation designs implementation tacticsof synergy management mechanism including organization synergy and policytools synergy. Secondly, it designs implementation tactics of service platformsupport mechanism including tax informationization management, tax functionpersonnel training and tax policy publicizing. Thirdly, it designs implementationtactics of supervision and management mechanism including exterior and innersupervision. And next it designs implementation tactics of object choicemechanism including selection standard and process. Finally, it designsimplementation tactics of early-warning mechanism including early-warningprocess and evaluation system.The research of this dissertation on mechanism of tax policy acceleratingstrategic emerging enterprise self-innovation and effectiveness evaluation as wellas tax optimization tactics and implementing mechanism can offer decisionreferences and method supports for each regional tax policy managementgovernment to make effective tax policies and promote strategic emergingenterprise self-innovation.

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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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