Research Report About Preferential Tax Policies To Promote The Development Of High And New Technology Industry

With the continuous development of social economy, labor and raw materials playthe fewer role, at the same time, technical factors took more and more attention all overthe world. From a small enterprise into a large country, technical ability and itscompetitive strength largely depends on the enterprise or owned by the state,governments realize the importance of high-tech industry development, and take manymeasures to support the national high-tech industry. Although the governments take thedifferent support policies at different stages of the development of high-tech industry.But they also take the tax preferential measures, and to a certain extent, played apositive role in promoting. The mechanism of tax preferential policy transfer the part ofthe government’s revenue to the high-tech enterprise, and increase enterprise liquidassets, reduce operating costs, to reduce the risk of enterprise technological innovation,to accelerate the development of high and new technology enterprise.In recent years, China has successively developed a series of tax preferential policyto promote the development of high-tech industries, these tax preferential policy hasplayed a positive role in promoting the development of high-tech industry on someextent. But from the current point, these preferential policy do not form a completesystem, the lack of integrity. At the same time, compared with the Western developedcountries, China started later on tax preferential policy, and the tax preferential policytheory is not perfect, so our government should take measures to improve our high-techindustry tax incentives. In this context, a comprehensive, in-depth study of effect on thetax preferential policy for the development of high-tech enterprises, has importantpractical significance on the development of high-tech enterprises for proper taxpreferential policy and improvement of the incentive effects of tax policy.This research report take the tax preferential policies of the development ofhigh-tech industry promotion as the research object, defining the scope of high-techindustry, analysis of the current situation of high-tech industry tax preferential policy inChina, compared with the tax preferential policies of foreign developed countries andemerging countries, and then, make the suggestions to complete China tax preferentialpolicy of high tech enterprises according to the actual situation. The main content of thearticle includes six chapters, as follows:Part I: Introduction. This part analyzes the background and significance of thisresearch report, then summarized related literature about the tax preferential policy promotion for high-tech development. At the last illustrate the ideas, innovations andshortcomings of the research report.Part II: High-tech industries and tax policies related theories. This section havedefined high-tech and high-tech industries, and analyzed the commonly used taxpreferential policies.Part III: The current of our country high-tech industry development present situationare described, such as the continue expand of the whole scale enterprises and the lack oftalented person in science and technology. In the tax preferential policy, the governmentimplemented a series of preferential policies, such as income tax preferential, additiondeduction, but there are still some existence of the phenomenon such as tax preferentialin order to solve the problem is not strong, favorable stage is not reasonable etc.Part IV: This section is the part of research. I have took a field research in atechnology Co., Ltd. of Zhejiang Province, as for a case to analyse the specificimplementation of the tax preferential policies for high-tech industries.Part V: Comparison of high-tech industries tax policy. Analyzed both on the part ofdeveloped countries, the U.S., EU countries and Japan and new emerging developedcountries, Singapore and other countries, proposed reference tax preferential polices forour country at the sixth part.Part VI: Be aimed at the problems of tax preferential policies in Chapter III, whilecomparing foreign tax policy and in accordance with our specific national conditions, Iput forward an idea of high-tech enterprises tax preferential policy system.