Tax Incentive Policy Research On High-tech Service Innovation Network

High-tech service innovation network uses the network as a platform for modularcooperation and competition by integrating the resources of each participatingmember, this helps to improve the utilization of resources and enterprises’ innovationcapability, accelerate the development of China’s industry convergence. Meanwhile,as the product of the combination of high technology and modern management, underthe drive of advanced manufacturing restructuring, it is also the important content andsupport forces of the future of green economic growth and sustainable development,which should be motivated by government tax incentives. In order to make relevantpreferential tax policies exert their maximum effectiveness, it’s necessary to conduct astudy on high-tech service innovation network and the tax incentives applicable to it.During this process, identifing problems and providing effective measures have a veryimportant practical significance.To begin with,this thesis defined the connotation of high-tech service innovationnetwork, then compared and evaluated the excitation intensity of VAT, business taxand corporate income tax under the method of preferential tax rates. The resultsshowed that under the same degree of tax preferential margin, the excitation intensityof VAT tax was higher than that of corporate income tax incentives; While forcorporations that paid business tax, excitation intensity depended on the operatingmargins. Meanwhile, the thesis derived the practical demand of tax incentives ofhigh-tech service innovation network via the methods of questionnaires and hierarchyanalysis. Later, this thesis collated and investigated certain regulations and policiesassociated with high-tech service innovation network, it was found that most of therelated tax preferential policies were industrial or regional concessions,anddisorientated; the VAT tax concession occupied a large proportion, i.e. the taxincentives system was unbalanced; the main existing VAT tax concession was taxexemption, which was not conducive to the development of high-tech serviceinnovation network; In addition,customers’ engagement and participants’ cooperation,which constituted important parts of high-tech service innovation network, wereneglected by tax incentives.These deficiencies undermined the effects of associatedtax incentives to some degrees. Concerning current situation and existing problems oftax preferential policies, this thesis argued that China could take several measures, such as establishing authentication system of high-tech service innovation network,increasing tax preferential ways, changing VAT preferential method, strengthening thedegree of motivation for customer participation and participants’ cooperation tomake certain tax incentives more targeted and improve the system of tax incentives,thus promoting the integrated innovation and development of the network.