Tax Policy Research For Promoting Technical Progress In Enterprise

Science and technology is the first productive forces, is economic and social development of the primary driving force, is the national strong determinant factors to greatly enhance China's social productivity, enhance the comprehensive national strength and improve the people's living standards of the whole society, we must accelerate the progress of science and technology. Tax policy as an important means of state macro-control, and to promote national enterprise technological progress has a very important significance. However, in our social economic situation has catalyzed stupendous situation, tax policy also have very distinct phases, ages ago tax regulations and policies do not completely suitable for the current situation. Therefore, this article takes the tax policy to promote enterprise technology advancement of related theory as a foundation, this paper expounds the current promote enterprise technology progress the tax policy of present situation, and Development zone of Guangzhou as an example, analyzes the technological progress tax policy to promote enterprise implementation effect, it was showed that current taxation policy to promote enterprise technological advances some existing problems and so on the problem improving Suggestions, hoping to make the current taxation policy more suitable to the present situation and give full play to tax policy proper role.