A Study On Financial And Tax Policies Of Innovative Enterprise In Fujian Province

Since entering the 21st century,China's major strategic goal is to enhance the independent innovative capability,to become an innovative country.The main way to achieve this strategic goal is to have a number of innovative enterprises with core technologies and independent intellectual property rights,to play their exemplary role,to guide enterprises to become the main body of innovation.At present,China's innovative enterprise cultivation work is still in the exploratory stage,it is essential for the government to guide and encourage the development of innovative enterprises.Financial and tax policies as the most important policy forms are widely used.Fujian Province complies with national strategies and innovative enterprises' needs,to develop and implement various innovative enterprise financial and tax policies.In this context,exploring Fujian innovative enterprise financial and tax policies status quo,implementation effect,policy issues and recommendations have two meanings:firstly,to enrich research findings on innovative enterprises;secondly,to provide financial and tax policies optimization program to promote Fujian innovative enterprise independent innovative capability.Firstly,this paper summarizes the research status of domestic and foreign scholars on innovative enterprise financial and tax policies.Then it sorts the main content of technology innovation theory,market failure theory,institutional innovation theory,and looks for these theoretical inspirations for innovative enterprise financial and tax policies research.Based on three theories,the paper analyzes the characteristics of innovative enterprise financial and tax policies of the typical countries such as the EU,US,Japan,and the national level and typical areas of our country such as Zhejiang,Anhui,Beijing and other places.Then the paper summarizes implications of these typical innovative enterprise financial and tax policies at home and abroad for policy innovation.Next,the paper focuses on Fujian Province and analyzes the policy status in Fujian from two aspects.One aspect analyzes the present situation of Fujian innovative enterprise financial and tax policies such as financial subsidies,technology reward,talent and platform support.The other aspect analyzes the demand situation of Fujian innovative enterprise financial and tax policies such as financial subsidies,tax incentives,technology reward,talent and platform support,government procurement.In the empirical research,this paper selects the first and second batch of innovative enterprises in Fujian Province as samples.It uses questionnaires and multiple linear regression approach,makes financial and tax policies as the independent variables,with independent innovative capability as the dependent variables.Then this paper draws a conclusion that the impact of innovative enterprise financial and tax policies in Fujian Province should be improved.Then,combining empirical results,this paper presents different impacts and problems of the existing policies such as financial subsidies,technology reward,talent and platform support.Finally,combining domestic and foreign policy implications,existing problems,results of enterprise needs survey,this paper proposes the promotion suggestion of innovative enterprise financial and tax policies in Fujian Province from two perspectives namely remedy existing problems and fill in the need blanks;from five aspects:financial subsidies,technology reward,tax incentives,government procurement,talent and platform support,etc.