An Empirical Study On Preferential Tax Policies To Promote High-tech Industry Innovation

The 21st century, the rapid development of new technology revolution, high technology is to penetrate all areas of human society, are profoundly changing the face of world economic and social. Science and technology has became the decisive Power of economy development in every country and became the most important sign of Comprehensive national strength. To come up with the opportunity and challenge that the technology innovation brings, our strategy choice in the transformation period is to take great effort to develop science and technology and enhance independence innovation ability. Due to the tax great effective of the macro-economic adjustment and control,it is used commonly in every country to encourage the technology innovation. In recent years, China has also increased the use of high-tech industry, tax policies stimulate technological innovation efforts, issued a series of preferential policies to encourage high-tech industry innovation. Under this history background, a study on the tax incentive effect of the technology innovation. Overall and deeply is good to establish the technology innovation tax policy and increase the incentive effect of tax policy correctly that make significant sense in practice.This paper establishes models about the short-term and long-term effects which tax policies perform on high-tech industry development on the basis of review and summary of the theoretical and empirical research results on tax preference for high-tech industry. First we analyze the policy mechanism and incentive effect in enterprise technology innovations then through the empirical analysis, this paper focuses on the impacts that the different tax concessions on the present and future development of high-tech industry. It is concluded that both value-added tax concessions and income tax concessions can make the promotion of high-tech industry's existing and future development, and the latter can promotes the high-tech industry's future development better, income tax credit can be better developed to promote high-tech industry self-investment, value-added offers help increase the number of R & D. Finally,it proposes some suggestions on the reform of tax preference policies for high-tech industry.Research paper is divided into three sections from the level of the corresponding contents and conclusions are as follows:The first part: First described the role of tax incentives for technology innovation theory. Part II: The use of empirical methods, analysis and comparison of the effects of various tax incentives, preferential tax policies for our country come to a certain extent, encourage enterprises to increase R & D investment, played a role in encouraging technological innovation; Various preferential tax incentives for businesses to provide different effects, on the whole, value-added tax incentives for technology innovation and more.Part III: Standard corporate income tax policy, changes in tax incentives, established venture capital tax incentives, to improve the turnover tax concessions policy recommendations, according to empirical results we present...