Research On Preferential Tax Policies For The High-technology Enterprises

The development of high-technology industry can drive the development of the economy,and it is an important way for the state to regulate and control the economy.Therefore,China's attention to high-tech enterprises has been increasing in recent years.A series of preferential tax policies have been launched,and the encouragement and support efforts of high-tech enterprises have been continuously heated up.Tax preferential policies have a strong impetus and guidance to the development of enterprises,and play an important role in the development of enterprises.The main tax categories of China's high-tech enterprises include value-added tax,corporate income tax and personal income tax.Among them,the preferential effect of corporate income tax policy is especially effective.The preferential policies of corporate income tax encourage and support the development of high-tech enterprises from two aspects,namely,direct and indirect preferential policies,which strongly encourage and guarantee the innovation of enterprises.Through tax preferential policies,we can reduce enterprise capital expenditure,reduce R&D risk,improve liquidity and reduce tax burden and pressure of high-tech enterprises,so as to encourage enterprises to continue R&D activities.Studying the preferential tax policies of high-tech enterprises,exploring the effect of preferential tax policies on R&D investment,has a positive significance for improving the preferential tax policy system and encouraging high-tech enterprises to increase R&D investment.In this paper,the incentive effect of tax preferential policy for high-technology enterprises in the above city is the research object.By identifying the conditions of high-tech enterprises at home and abroad and classifying the preferential tax policies,we summarize and identify the standards of identifying high-tech enterprises and the types of preferential tax policies.Besides,Combined with the function mechanism of preferential tax policy to stimulate the development of high-tech enterprises,it theoretically analyzes the feasibility of using tax incentives to promote innovation and development of enterprises.In addition,this paper uses the data of China's high-tech enterprises R&D investment,Under the premise of understanding the R&D investment of hi-tech enterprises,we sort out the existing preferential tax policies in China,and find out the problems existing in the preferential tax policies.At the same time,the empirical part of this paper using the double difference method through panel data regression model,respectively,as a representative of preferential deduction of direct and indirect incentives for tax concessions and preferential policies,and accelerated depreciation,verify the effect of direct benefits and indirect benefits of enterprise investment in R&D,the study found that direct and indirect preferential policies preferential policies the deduction policy to promote R&D investment effect is obvious,and the accelerated depreciation policy of enterprise R&D investment effect is not obvious.Finally,based on the study of the preferential tax policy of foreign high-tech enterprises,proposed to further improve the tax preferential policies of high tech enterprises in China,and provide reference for the establishment and promotion of high-tech enterprises to promote the development of science and technology innovation policy system.