The Research On Tax Planning In Enterprises' Green Technology Innovation

With the economic development, environmental pollution and lack of resources intensifies, governments and consumers have a gradual increase in green awareness, and enhance concern for the green economy.Consumption concept is changing from the traditional concept to the concept of green consumption.The global economic crisis caused by the United States financial crisis will be a turning point for people to recognize an urgent need for sustainable development.we can no longer develope the economy through the expense of the environment and resources.This can be seen from countries'new green policies. In the economic stimulus package of the United States, China, Korea and other countries, there is a lot of money invested in the conservation of resources and environmental protection projects .All countries have put a top priority on improving the capability of independent innovation. Since in the new environment, green technology innovation is the only way to solve the contemporary economic contradictions.Whether between countries or between enterprises, those who graspe the opportunities of green technology innovation will seize the opportunity for success in the future. Therefore, whether enterprises ,who are the main actors in green technology innovation, or governments, who are promoters of green technology innovation, attach great importance to the current opportunity.Green technology innovation has economic externalities, and enterprises engaged in green technology innovation often do not receive adequate compensation.Thus, the market alone will dampen the enthusiasm of enterprises to innovate. In order to promote enterprises'technological innovation, the Government's hand play its necessary role of macroeconomic regulation. Tax policies is one way to adjust economy. At the same time, as businesses continue to enhance the status of economic entities, and their success or failure decides the success or failure of the country's innovation; The democratic in making national laws is enhancing, the enterprise to obtain targeted tax policy initiativly is possible. Enterprises find their problems in green technology innovation, and analyze their causes, and learn for the foreign experience, set up policies to promote enterprises'innovation acompanied with China's national conditions.This has become the question enterprises have to consider.This is the concept of tax planning in enterprises'green technology innovation mentioned in this article.that is, standing on the point of view of enterprises,consider the difficulties encountered by enterprises, as well as the existing tax policy, and in accordance with the actual needs of enterprises and experiences abroad,creat the system of tax policy in favor of Green technology innovation. The concept is very different from the traditional concept which is on the operational level. The purpose of this thesis is from the enterprise'point of view to study existing tax policy in the promotion of green technology innovation.According to the actual needs of enterprises and foreign experience, it promote tax policy meetting the practical needs of business.This makes tax policy no longer on paper, and really become the driving force of green technology innovation.This paper integrates basic theories,such as sustainable development, green technology innovation, public goods and tax planning, and provides a solid theoretical foundation for the enterprises'tax planning in green technology innovation.This paper also open up a new point of view in tax planning research,and make the tax planning study more rich.This article is divided into six parts.the first chapter is the introduction of this article,contains aims and methods of the paper.This chapter compares points of scholars'in green technology innovation,the main method is normative research;chapter 2 is a introduction to the basic concept and theoretical basis for this paper,and lay the foundation for the study; chapters 3 and 4 are the main body of the article, which introduce the problems encountered in the development and industrialization phase of green technology innovation, and proposed address to these problems. Chapter 5 promotes other necessary measures to enterprises'technology innovation, because technological innovation is a systematic project, which required concerted efforts of all parties. The last chapter gives a summary of the thesis, and provides the inadequacy of this study and future work needed to be done.The innovation in this article are as follows:(1) This paper presents a new concept of tax planning, which is necessary process to obtain the Government policy initiativly.It is no longer the concrete application of tax policy which is traditional concept of tax planning and is on the concept of the operational level.(2) This article divides the green technology innovation into two stage,which are development and industrialization of green technology innovation,and analyzes problems encountered in these two stage, as well as the existing tax policies'powerless in solving these problems.(3) This article learns from foreign experience of tax planning in green technological innovation,and put forward suitable tax policies in green technology innovation in China.