The Fiscal And Taxation Policy Research Of Hi-tech Industry Development In Guangdong Province

With the rise of a new round of knowledge industry revolution,the influence of high-tech industries growing.In order to better promote the growth of its economy,speed up the development of high-tech industries,countries around the world carry out "innovation strategy" and "manufacturing regression strategy",such as America’s new strategy "," 2015 innovation、Germany " industrial 4.0 " and Our country’s "innovation driven","made in China 2025" strategy,etc.In such background,aiming at the characteristics of high and new technology industry,study the factors affecting the development of high and new technology industry especially the influencing factors of enterprise innovation,so as to put forward a series of policy recommendations,has important strategic significance.In this paper,based on the data from 21 cities in Guangdong province,in-depth study analyzed the fiscal and taxation policy on the impact of high and new technology industry development situation.The first part is mainly to define the scope of new and high technology industries in different countries,through the comparison and analysis,summarized an overview of the development of high-tech industries characteristics and laws,and briefly describe the government’s main means of fiscal and taxation policy,and further illustrate the government through the fiscal and taxation policies involved in the need of high and new technology industry development;The second part of data oriented,in Guangdong province high and new technology industry development of production and operation situation and situation of scientific and technological achievements,the development of carrier construction situation,regional distribution and the competitiveness of the domestic situation and the existing related situation through analyzing such aspects as the fiscal and taxation policy;The third part is based on the data of Guangdong industrial development data,and the space effect of fiscal and taxation policies on high and new technology industries is analyzed.Results show that: first,not only the tax burden,science and technology spending since the correlation between financial impact factors such as space,amount of R&D funds and R&D personnel,an application for a patent for approval and output factors such as the high and new technology products have a certain degree of agglomeration,and there are significant regional barriers of each index;Secondly,through the analysis of the spatial effect,it is found that the loose fiscal policy has a significant spatial positive effect on the development of high-tech industries.Finally,based on the results of empirical research and the development of high-tech industry in Guangdong province,the paper puts forward relevant policy Suggestions.