Research On The Effect Of Enterprise Income Tax Preferential Policy On Patent Output

The current global technology competition is increasingly fierce,in order to promote the enterprise to become the main body of science and technology innovation,our government has enacted many supportive policies and preferential tax policies to encourage enterprise R&D.As an important part of enterprise intellectual property,patent is an important embodiment of enterprise's innovation ability and an important source of enterprise's core competitiveness.Under the incentive of relevant policies,our country's enterprise patent output activity develops well.The related tax preferential policies are sorted out and found that the tax preference is mainly concentrated in the field of enterprise income tax.Therefore,on the basis of theoretical analysis,this paper will use the current enterprise income tax preferential policy as a framework,and use the way of empirical analysis to explore the incentive effect of enterprise income tax preferential policy on patent output,and put forward the optimizing our country enterprise income tax preferential policies incentive effects of policy recommendations.This paper first analyzes the theoretical basis of incentive enterprise patent output,and expounds the basis of the government's involvement in patent research and development activities and the mechanism of tax incentives to stimulate the patent output of enterprises.Secondly,the paper expounds the general situation of Chinese enterprises' patent output,and elaborates the evolution,development characteristics and current problems of the enterprise income tax preferential policies of China's incentive patent output.Thirdly,an empirical analysis is made on the impact of preferential policies on patent output,to measure the incentive and contribution of the enterprise income tax preferential policies to the patent output and the specific implementation effect.The results show that the preferential policies of enterprise income tax can stimulate the patent output of enterprises.Finally,based on the conclusions of theoretical analysis and empirical analysis,this paper proposes some policy recommendations to optimize the preferential incentive effect of enterprise income tax in China.this paper puts forward the policy Suggestions to optimize the incentive effect of enterprise income tax in China.