Tax Incentives To Encourage R & D Innovation

Technological progress is central to country's economic development. Science and technology development has great significance at home and abroad. The eighteen Party Congress report pointed out: "We should implement the strategy of innovation driven development. R & D innovation is the strategic support to improve the social productive forces and overall national strength." Over the past 30 years of reform and opening up,Chinese government has invested a lot resources in science and technology such as manpower and material resources, and has made outstanding achievements. The R &D innovation tax policy is conducive in the system, helps continuously and effectively inspire manufacturing enterprises to carry out R & D reform.Based on this, this article studies tax incentives to encourage R & D innovation—a dual perspective of international reference and coordination. The arrangements are:the first chapter is about introduction. This paper mainly introduces the theoretical and practical significance of the study. The second chapter is the theoretical analysis of tax policy to promote R & D innovation. This part is the theoretical analysis part of the article, focusing on the introduction of tax incentives for R & D innovation. The third chapter is the international reference of preferential tax policies to encourage scientific and technological innovation. This chapter sorts out some preferential tax policies to encourage scientific and technological innovation in some developed countries and BRICs. The fourth chapter is the analysis of the coordination behavior of each country in the application of tax policy to promote the innovation of science and technology.The fifth chapter is the case analysis. This part mainly analyzes the preferential tax policies enjoyed by the Apple Corp and the international coordination issues .The Sixth chapter is about how to optimize the tax policy of R & D innovation in China.This article summarizes the tax policies of the major developed countries and the BRICs countries to promote R & D innovation, summarizes its development rules and characteristics. In addition, this paper also analyzes the tax coordination. Study on how to make the preferential tax policy for China from the angle of reference and coordination. Reference angle mainly focusing on the benefit object, preferential form factor analysis how to formulate tax policy; Coordination angle focusing on the main difference between domestic and international, studies the principles and methods of policies in different countries and regions.