Research On The Fiscal And Taxation Policies Of High-tech Industry In Baoding

In recent years,with the rapid development of the world economy,the new economy represented by the new and high technology industry is particularly evident.The economic development of our country is no exception.Many countries and regions to encourage enterprises to research and development,technological innovation as an important means to enhance its comprehensive strength.R & D plays an important role in the development of high-tech industries,but in the process of research and development enterprises need a lot of funds,face a greater risk,the whole process of research and development is also a long period of time.At the same time,the research and development work has the characteristic of the externality,and the private income is much less than the social benefit.Even if the research and development work is successful,the production and sales of high-tech products also need to invest a lot of material resources and human resources.China’s current basic research enterprise is not firm between the enterprise development and production is not the perfect combination,so important and new technology enterprises in our country have not many,in the international competition in the high-tech industry in China at a disadvantage,compared with the developed countries and regions.There is a certain distance.The characteristics of a series of high-tech industries has decided the government must take certain control measures,the market environment for enterprise development is to control,continue to stimulate efficient R & D enterprises,improve the innovation ability of enterprises.Government regulation and control of high-tech industries have government procurement,financial subsidies,tax incentives,preferential loans and so on,and the tax preference is one of the most commonly used methods in various countries.China’s high-tech enterprises in the actual work of the various links,including R & D,production and sales of three steps,to enjoy the limited level of tax incentives.This paper uses the methods of literature research,data analysis,and taking TW company as an example,discusses on the support of high-tech industry in China’s current fiscal policy,and the high-tech industries enjoy preferential tax policies is analyzed,put forward the national fiscal policies in the development stage,production stage,sales stage of high tech industry the support is not enough,the financial support of our country still cannot reach the goal of building an innovative country,and then put forward in the high-tech industry development stage,production stage increase deduction scope,increase sales stage of government procurement efforts and other suggestions.