The Research Of The Income Tax Preferential Policy Of China For High And New Technology Enterprise Innovation Incentive Effect

With the speeding of the economic globalization more and more accelerating,the position of technology innovation in the comprehensive national strength competition is more and more important.Especially,the competition of technical innovation is increasingly fierce with the advent of the era of industrial 4.0.At the same time,hightech has Permeated every field of social and maked the life change.China has always pay high attention to the technical innovation,As the principal part of technological innovation,the high and new tech enterprises play an important role.In the meantime,R&D investment is conducive to shapeing their own advantages for enterprises.Thus,the government should give policy support to hearten enterprises to occupying themselves with R&D activities.But there are still many deficiencies in the development of the high and new tech enterprises: the industrial structure is irrational,the overall profit is relatively low,development is unbalanced,and the scale is small;the core technology is less practical grasp of enterprises,the capability of independent innovation and competitiveness is weak,research and development activities of the "quantity and quality" pace is not the same,the development level of high and new technology enterpriseare are far from the other foreign typical innovative countries.So China should pay more attention to the technical innovation,and the government regulation function for enterprises to strengthen its own innovative ability and should not neglect the tax,constantly improve income tax preferential policies for high-tech enterprises to guide the healthy development,and blow the the horn of constructing scientific power.According to the theoretical basis of status analysis-case analysis,international comparison and policy suggestions on the writing idea,our country income tax preferential policies for the deep research on the incentive effect of high-tech enterprise R&D investment,with the typical case as an example,from the proposed foreign income tax preferential policies to develop a more rational,more preferential policies on income tax favorable,to further promote the development of high-tech enterprises,and promote the development of the national economy.According to the order of writing,this paper includes six chapters: the first part is the background and significance of the topic,literature review at home and abroad,research methods,ideas and innovations;In the second part,the author defines the high and new technology enterprises in detail according to the latest legal documents,and analyzes the function mechanism of the enterprise income tax preference;The third part makes an empirical analysis based on analyzing the present situation of the innovation of high-tech enterprises in China and China's current high-tech enterprise income tax preferential policy,this paper uses EVIEWS6.0,using incentive effect simulation regression test method of income tax preferential policies for high-tech enterprises innovation;The fourth part selects the typical small and medium-sized high-tech enterprise A company as a case,analyzes its research and development status and enterprise income tax preferential policies;In the fifth part,the author summarizes the experience of foreign typical innovation countries in the development of the preferential income tax policies for high-tech enterprises;Finally,based on the analysis of the current situation and problems of the innovation income tax preferential policies of the high-tech enterprises in China,this paper puts forward some suggestions to improve the preferential policies of the income taxThrough test and analysis,obtained the following conclusions: firstly,the development of high-tech enterprises in China rapidly,but still did not reach the other typical innovative countries,the lack of independent innovation capability,industry level of scientific and technological achievements is low,and small and medium enterprises in China enjoy preferential income tax than large enterprises less obviously,small and medium-sized high-tech enterprises less obviously,small and medium-sized high-tech enterprises competitiveness;Secondly,China's income tax of high-tech enterprise R & D investment and output the existence of incentive effect,is conducive to the promotion of enterprise innovation,its research and development advantages and to a certain extent,promote the enterprises,and the formation of the market competitive advantage.However,based on the analysis of effect and typical foreign innovative national income tax preferential policy analysis,can be seen to support China's current high technology innovation of enterprise income tax preferential policies there are still few ways of incentives,preferential object and link set unreasonable,a series of problems in small and medium-sized high-tech enterprises preferential policies such as lack of ? Finally,in view of the above shortcomings,we need to further improve China's high-tech enterprise income tax preferential policies.