| With the development of global economy, the competition between enterprises is also more and more fierce, in such an environment, innovation as the core competitiveness of an enterprise. In our country, as a representative of the national innovation capacity of high-tech enterprises, in the development of national economy play an important role, the healthy development is to ensure that the national fast yet steady economic growth, economic structure are the important factors of successful transformation. In order to promote the development of high-tech enterprises, enhance the international competitiveness, China has formulated a series of policy to be supported, the influence of the preferential tax policy is very important. But because the enterprise has its unique characteristics, high risk and high income, so you need to country offer certain support on policy, the tax legal system to improve the efficiency of enterprise production, promote their own development, has a very important role, how to scientifically and reasonably to develop the enterprise tax policy is worth in-depth study. With the rapid development of high and new technology enterprise, the current practice of relevant preferential tax policy has not meet its development needs, so we should draw lessons from foreign advanced experience, combined with our high and new technology enterprises in the implementation and enjoy preferential tax problems, to perfect our country high-tech enterprises preferential tax policies, to promote the rapid development of high and new technology enterprises in our country.Based on a high and new technology enterprise in dalian high-tech zone of preferential tax as the research object, the preferential tax policies for hi-tech enterprises income tax and value-added tax as representative of the turnover tax preferential tax effect was studied, the existing problems are analyzed. Article on the concept of high and new technology, in this article, the author describes the content of the preferential tax policies of preferential tax policies related theory are analyzed. Dalian high-tech enterprises preferential tax policy effect of some conclusions, and according to these problems existing in the implementation effect, legal system, policy, system, etc, are given the reasonable Suggestions and improving measures. |
