Research On Tax Policy To Promote The Development Of High-tech Industry

With the increasing economic transformation and upgrading and intensifying industrial restructuring, the factors of production which reflect national comprehensive strength gradually convert from the land, fixed assets, social capital to modern information technology, high-tech talent, independent intellectual property rights, under the influence and guidance of the development of science and technology, the rules of economic operation and artificial intelligence. Some enterprises, driven by capital, profit-push, and sci-tech talents accumulation, slowly developed into high technology industries. In traditional industrial division, most high technology enterprises stay in the secondary industry. Therefore, the formation, development and technological innovation capability of high technology industry greatly influence the overall industrial economy to a certain degree, which is also a crucial factor of sustainable growth of regional economy and successful economic transformation. Under the new situation, various countries, driven by the national interests, voice in significant international events and technology leading status, are highly concerned about the development of high technology industry in their own countries, and adopted many policies to support. The economic development practice proved that the tax policy played an obvious role by way of the correct guidance and full service in the rapid development of high technology industries. Since the 1980 s, the state has introduced a number of tax policies to encourage the development of high-tech enterprises, enhance technological innovation capability of relevant enterprises, accelerate the pace of product upgrading, reduce the average cost of the products, improve the level of product profit, so as to promote the national economic structure transformation and upgrading and realize the adjustment and optimization of the industrial structure. The 13 th Five-year Plan released recently point out that in the next five years we are to thoroughly implement the innovation-driven development strategy, promote the technology innovation in key industries supported by the state, reinforce the enterprise technology R & D ability, strengthen the high-tech talent pool, to accelerate the application of scientific and technological achievements and promote the pace of the economic transformation and upgrading. At present, affected by stages of economic growth, constrained by the level of technology and lack of innovative talents, the overall level of industrial development is still in a backward state. Therefore, how to take full advantage of policy, especially the promotion and guidance effect of tax policy, is a question for various departments and enterprises to think about. In addition, as a developing country, we should also actively draw lessons from advanced experience of the developed countries in the process of developing high-tech industry, select its essence to our advantage, and play a positive role in making use of high technology industry to promote economic development and leading the industry transformation.Therefore, based on the detailed introduction of general theory of high-tech industry, this paper analyzed the mechanism of the improvement of taxation on the economy and sorted out the historical evolution and the specific content of the relevant policies. Meanwhile, combined with the present situation of high technology industry in Zibo City, Shandong Province, on the basis of 2008-2014 tax relief survey data, this paper put forward the existing problems in the application of policy, made reference to foreign experience and application, and finally came up with relevant policy recommendations from six aspects such as perfecting the tax law system and improving the preferential proportion of turnover tax.