Research On Tax Preference Policies Promoting The Development Of New High-tech Enterprises

With nearly four decades of reform and opening up,China' s economic development has undergone a qualitative leap,and there have been many shortcomings in the development model of relying on factors and investment,and the disadvantages have become increasingly apparent.In recent years,the country has continuously and vigorously promoted the concept of popular innovation,relying on innovation and development,and sticking to the path of innovative development is an important move to promote China's economic development.As the main body of popular innovation,high-tech enterprises play a prominent role in improving China's level of innovation and ability.Therefore,it is of great practical significance for the government to play a role in promoting and guiding high-tech enterprises?In this paper,Hefei as the research object,through the understanding of high-tech enterprises and theoretical basis for high-tech tax incentives,analysis of China's high-tech enterprises preferential tax policies and operations,summed up the foreign high-tech enterprises tax incentives Successful experience,based on the existing problems of preferential tax policies for high-tech enterprises in our country,put forward corresponding countermeasures and suggestions.This paper mainly studies from the following aspects:Firstly,it gives an overview of the basic situation of high-tech enterprises in Hefei and macroscopic understanding of the current situation of the development of high-tech enterprises in Hefei and the preferential tax policies for high-tech enterprises analysis.Secondly,taking K Company in Hefei City as a case study,this paper analyzes the preferential tax policies based on the specific data to deduct the R&D expenses deducted from the income tax concessions,and deducts the tax burden of enterprise income tax and VAT,and concludes Problems Existing in Preferential Tax Policies for High-tech Enterprises at Operation.In addition,through the above expatiation,this paper analyzes the reasons of the current tax incentives for the development of high-tech enterprises.Finally,we draw lessons from the successful experience of preferential taxation policies in the United States,Japan,Germany and South Korea and put forward corresponding countermeasures and suggestions on perfecting the preferential tax policies for high-tech enterprises in our country.Based on the above research,we can see that there are many problems in the current tax policies of high-tech enterprises in our country,such as the lack of a complete tax concession system,the unreasonable setting of VAT concessions,the deduction of research and development costs reflected in the concession of corporate income tax and the accelerated depreciation of fixed assets Problem,the preferential treatment for small and medium enterprises,talent incentives are not enough.Therefore,we should learn from the successful experiences of foreign high-tech enterprises in tax incentives,and then improve our tax incentives,improve the stability of preferential tax policies and put forward reasonable suggestions for optimizing preferential tax policies for high-tech enterprises in China.