Study On Tax Policy To Promote Independent Innovation Of Enterprises

Currently China's economic development has stepped into the new normal status.As said in the recent Communist party's 19 th plenary lecture,innovation is the most important power to lead the development,it's also the strategic support of construction of modern economic system.The report has mentioned more than 10 times of science and technology,more than 50 times emphasis on innovation.By 2035,China's goal of becoming one of the most innovative countries will motive the whole society to actively implement innovation-driven development strategy for innovation & intelligent manufacturing?In this thesis,it has made related analysis on some problems in the tax preferential policies of our country with the theory of management and finance taxation.Firstly,this thesis makes a summary on the research related with the enterprise innovation with theory of economic theory & management theory,and identify the concept and content for enterprise innovation.and further expounds affect for preferential tax policies on the enterprise independent innovation and finally make the evaluation on the effectiveness on the motivation influence for the tax policies.After that,make the related analysis through the implementation status and characteristic for Wuhan tax policy.In the end,by lessons learnt from policies of other foreign countries,the thesis has discovered the found out the problems in current policies implemented in China,and then summarize the suggestions for the further improvement on the tax preferential policies.