Preferential Tax Policy Operation And Optimization Research Of High-tech Enterprises

With the development of science and technology, the influences of technological innovation on the country's social economy and industry are becoming bigger and bigger, making science and technology as one of the main focuses for countries to improve comprehensive national strength and for companies to enhance the competitiveness. Since Chinese reform and opening up, our government has paid great attention to the development of high-tech industries by publishing various related policies and increasing the extent of supports to the innovation of science and technology. Especially in recent years, owing to transforming the pattern of development and adjusting the industrial structure, scientific and technological innovation is regarded to take more new responsibilities in a new era. As for the main role in engaging in innovation, instead of government, the development of new and high technology enterprises play a more important part in pushing forward and accelerating the innovation of science and technology. Government is supposed to control from the perspective of macroscopic policy and continue to issue policies which incline to favor high-tech enterprises in aspects like fiscal, taxation, finance, support. Therefore, the government can realize the encouragement of enterprises to carry out scientific and technological innovation, strengthening its supporting role in the development of society. Taxation is attached great importance to the national macro-control, and tax incentives have a significant role in promoting the development both in society and enterprise, In China, the preferential taxation of high-tech enterprises is reflected in the main tax categories such as enterprise income tax, personal income tax and value-added tax. The tax preferential policies of high-tech enterprises are strong in technological innovation of high-tech enterprises in terms of tax deduction and exemption, which can encourage and protect the high-tech enterprises by effectively reducing the risk of research, ensuring adequate capital flows and reducing corporate tax pressure and burden. With the continuous development of science and technology innovation and prosperity, high-tech enterprise tax incentives in different industries, different sizes, and different conditions of implementation are not the same. The study and discussion of tax preferential policies of high-tech enterprises can help us to perfect the tax preferential policy system to adapt and promote the sustainable development of high-tech enterprises.In this paper, we take the example of Weifang city to study the effect of preferential tax policies for high-tech enterprises. Through the connotation and policy theory research, we analyze China's high-tech enterprise tax preferential policies and their operation by taking sample survey and case study from the macro and micro perspective. The paper describes the current situation and the practice of the tax preferential policies of the high-tech enterprises in Weifang. Based on the specific cases, we discuss the existing problems in the implementation of tax preferential policies found in the investigation and analysis. Combined a brief summary of Weifang case and the experience in foreign countries, we put up some reasonable suggestions to improve the system of Chinese high-tech enterprises preferential tax policies and support the development of help high-tech enterprises.