A Study On Optmizating The Tax Incentive Mechanism For Innovative Small And Micro Enterprises

Innovative small and micro enterprises as an important force in the implementation of innovation driven strategy in our country,there are many problems in the development process,need government guidance,support and control,and tax incentive mechanism is an important carrier of government functions,play a positive role in promoting enterprise independent innovation and improve the ability of science and technology.However,China's small and micro enterprises in the process of innovation is still facing many constraints.Tax incentive mechanism as an effective means to stimulate the development of innovative small and micro enterprises,enterprises through the enjoyment of the state to give tax relief,you can accumulate a certain investment in research and development of new projects,is conducive to the realization of high-tech development goals and the further development of social economy.In this context,the government needs to build a scientific and reasonable tax incentive mechanism for the growth of these enterprises to create a more suitable environment for innovation and entrepreneurship.Therefore,the study of innovative small and micro enterprises to optimize the tax incentive mechanism,it has important theoretical and practical significance to guide and support the innovation activities of small and micro enterprises.Based on the above reasons,in our country has been based on the tax incentive mechanism of enterprise independent innovation,innovation oriented small and micro enterprises,the core innovation of the characteristics and needs of the core innovation,introducing Inpet's innovation theory and tax incentive theory and other related theories,using literature review,qualitative analysis,comparative analysis and empirical research methods,through the innovative Small and micro businesses tax incentive mechanism status of research and analysis,found that the current tax incentive mechanism and enterprise life cycle convergence is not coordinated,tax incentive mechanism and implement the division of responsibilities is not in place,lack of talent for the enterprise investment tax incentive mechanism,reveals the causes problems for the integrated effect of tax incentive mechanism is not strong,narrow coverage,means a single,weakening law constraints etc..Based on the tax incentive mechanism optimization of successful experience from developed countries such as the United States,Germany,Japan and typical developing countries such as Brazil,Malaysia and so on.First,according to the different phases of the enterprise integration of innovative small and micro businesses tax incentive mechanism.Second,constructing the human capital investment in innovative enterprises and effective collaborative innovation of tax incentive mechanism to expand the scope of innovative small and micro businesses tax incentive mechanism coverage.Third,adjusting the innovative small and micro enterprises in different stages of development of the role of tax incentive mechanism.Forth,sounding the tax incentive mechanism for innovative small and micro enterprises' legal constraints and other optimization measures,so as to improve the application value and time value of the paper.