| Mass entrepreneurship and innovation as to stimulate entrepreneurial activity and innovation potential of the society,the effective way to foster the new growth point of economic development,the promotion is very important.The implementation of taxation is an important means of economic adjustment,improve the mass entrepreneurship and innovation tax supporting policies on measures to promote innovation and entrepreneurship and will play an important role.In July 2017,the State Administration of Taxation review includes 83 preferential tax measures"" Mass entrepreneurship and innovation" preferential tax policy guidelines",provide strong support to promote the" mass entrepreneurship and innovation" development.However,due to the new phenomenon,the process of reform and practice of the new tax policy,there is inevitably the perfect place.This paper includes four parts:the first part briefly introduces the research on economic efficiency principle of tax and tax principle of social policy,so as to analyze the reasonable supporting tax policies as the implementation of the national macro-control means,optimize the allocation of social resources,for the popular wave of entrepreneurship,the importance and necessity of the formation of the highly innovative new trend.The second part is a brief sorting introduction and classification of the current domestic mass entrepreneurship and innovation tax policy.The third part is from the two aspects of tax policy formulation and implementation,the tax policy of supporting,the existence of innovation problems of the current entrepreneurship mass analysis,thought mass entrepreneurship and innovation tax policies are the low legislative level,regional tax preferential policies to bring unfair tax treatment,preferential tax policies are too complex,ignore the "intermediate" level,not concern The loss making enterprises,preferential way is unreasonable,there are policy contradictions and problems of developing mutual restriction and so on;some Policy implementation is weak,enjoy preferential threshold is set too high,enterprise income tax declaration form is too complex,part of the policy for accounting for high,preferential tax policies for management approval to change the record easily bring the risk of tax and other aspects of the implementation of the problem.The fourth part is on the basis of the above analysis,combined with the actual work,puts forward some suggestions of tax policy innovation entrepreneurship to optimize the construction of the public to provide methods and reference for innovation and entrepreneurship in all walks of life taxpayers to make better use of mass entrepreneurship and innovation tax supporting policy service enterprises development. |
