Effect Research Of Tax Incentive Policies On The Technological Innovation Of The High And New Tech Enterprises

The so-called "science and technology is the first productive force".The level of technological innovation is one of the indicators that measure a country or region economy,and governments are improving the level of technological innovation as their tasks.Combining with the condition of our country,"public entrepreneurship,peoples innovation”boom drastically promoted the growth of the high-tech enterprises in our country,and the high and new technology enterprise technology innovation ability enhances constantly.Our country high-tech enterprise technology innovation ability is still weak,and there is still a large room to improve compared with developed countries.Therefore,our country's economy comes into the "new normal" transformation period,and we must promote the development of technology innovation energetically,so as to make the smooth transition of economic growth.For governments,the main means to promote new and high technology enterprise technology innovation is the tax incentive policy.Tax incentives policy can reduce costs and risks in the process of enterprise technology innovation,and promote enterprise strengthen technology innovation on the great degree.Therefore,the Chinese government constantly makes the tax incentive policy related to technology innovation recent years.Under this background,it is helpful for the government to make tax incentives policy in line with the high and new technology enterprises current situation in our country if we research the tax incentive effect of high and new technology enterprise technology innovation.The train of thought is as followed:the first chapter aims at concluding the theories on enterprise technology innovation and tax incentives,as well as empirical research.The second chapter introduces the current status,questions and reasons of technical innovation of enterprises.The third chapter analyzes the enterprise technology innovation and the mechanism and effect of tax incentives in theory and compares incentive intensity of different taxes.The fourth chapter establishes the input-output model and on the basis of theoretical analysis,conducts empirical research.The fifth chapter comes up with correspondent policy suggestion.Through empirical analysis,study the influences of different tax incentive policies on the inputs and outputs of technological innovation in enterprises.The conclusion is as followed:(1)The general tax preference and the incentives of income tax can both improve enterprise technological innovation capability and the income tax has a more obvious incentive function on the capital investment for the enterprises to conduct the research and development.(2)It can produce certain positive role of patent number gained by enterprise that enjoys tax priority and income tax priority.Tax policy can promote the improvement of output ability of enterprise technology innovation.(3)The favorable income tax and preferential policy of VAT can influence enterprises' net assets income rate,which is the profit ability of net asset.(4)Scale of enterprises have some influences on improving enterprises' innovation ability.The larger the scale of enterprises is,and the number of the new inventions in enterprises is larger every year,but the enterprises' net assets income rate is lower.In the end,according to the conclusion,the article puts up with the advice of preferential tax policy,which can stimulate the enterprises to conduct technological innovations in our country.