Tax Policy For Promoting The Ability Of Independent Innovation Of China's Enterprises

With the continuous development of economic globalization, the enterprises play an irreplaceable influential role in promoting aspect on a national society, economy, culture development. The enterprises are the main channel to absorb and enlarge employment, are the main driver of sustaining national economic growth, are the main way that national social, economic and cultural exchanges with the outside, are the comprehensive reflection of a national strength and international competitiveness. The independent innovation is the soul of national progress and prosperity of the country inexhaustible power. Efforts to boost the capability of independent innovation, and focus on developing a strategic competitive advantage of new technology, accelerate the development of high-tech industries, is the urgent needs for the current structure adjustment, optimization, enhancing our international competition strength. During the" 11th Five-Year Plan" period, China has strengthened to enhance our capability for independent innovation in a strategic height in China's economic and social development, it has put independent innovation capacity as the enhancement of scientific and technological development of the strategic basis and the adjustment of the industrial structure, the central segment for changing the growth mode. It makes an effort to build China into the world's influential innovation-oriented country. This enables take the tax policy promotion enterprise independent innovation ability to have the vital practical significance as the object of study.The main content is divide into four parts, the first part is an introduction, it include the article's research background and significance, the domestic and foreign present situations, the research mentality as well as innovation and insufficiency. This chapter's key point is the domestic and foreign research present situation namely correlation theories research summary. The second part main content is theoretical analysis our country tax policy that promotes the enterprise independent innovation ability, is the paper's research rationale. First, carries on the theory elaboration to tax policy's definition and the function as well as the independent innovation's implication and the general characteristic separately. Second, proposes this article argument related argument, namely the theory basis of tax policies for promoting enterprises' independent innovation ability. The last is the action mechanism, namely the tax policies are promote the enterprises'independent innovation ability through any way. The third part is the paper's key point about empirical analysis, divide into two sections. The first section is the situation of China's enterprises'independent innovation ability and compare with international tax policy, through conducts the analytical study to the domestic enterprises'independent innovation situation, and then contrastive analysis independent innovation developed country's tax policies which adopts in the promotion enterprises'independent innovation, summarizes the foreign tax policies'experience and inspires to China's model last. The second section is the paper's hard core is the empirical analysis, through establishment related model, Use statistical regression's method analysis the enterprises'income tax reduces the enterprises'independent innovation cost and the R&D funds disbursement with empirical analysis; Use the regression model and the statistical analysis method empirical analysis the value-added tax for promoting enterprises'independent innovation ability. Through two kinds of tax capacity for independent innovation of enterprises the specific impact of the process and the corresponding conclusions, perfect for the back of a sound tax policies related to the conception of laying the groundwork. The fourth part is the corresponding policies suggestion. In the front theoretical analysis and empirical study's foundation, and basis the tax policies that China take present situation for promoting the enterprises'independent innovation, profits from the tax policies measure that independent innovation developed country used, proposed the policies suggestion that tallies with the national condition.In the paper research process mainly used the research technique are the theory and the real diagnosis method. The concrete fundamental research method include the qualitative analysis, the canonical parse, the comparative analysis and so on, the empirical study method is empirical analysis. In the whole, the paper was completed on the fundamental research and unifies China's actual situation, the author also utilized the theoretical knowledge which one grasped to carry on the corresponding innovation. For example, the tax policies that promote enterprises'independent innovation ability the author use international comparative analysis method, take the country as the main body, unifies various tax revenues to drive that the policies the nuts and bolts carry on the analysis the structure innovation; in the empirical analysis enterprises'income tax to reduces the enterprise independent innovation cost and in value-added tax promote enterprises'independent innovation ability carries on the model innovation; in consummates China's tax policies about the enterprises' independent innovation utilizes the system analysis and the canonical parse method innovation and the policies mentality conception innovation.