Research On The Incentive Effect Of Tax Preferential Policies Of High-tech Enterprises In China On The Innovation Ability Of Enterprises

A series of high-tech technologies such as Internet technology,sharing economy,cloud computing,big data,block-chain,and artificial intelligence have been continuously developed to inject vitality into China's economic development.The rise of high-tech enterprises indicates the overall improvement of China's independent innovation capability and the enhancement of international comprehensive competitiveness.In the past decade or more,China's high-tech enterprises have developed rapidly,but compared with developed countries,there is still a big gap.In order to encourage high-tech enterprises to enhance their innovation capabilities,China has successively issued a series of preferential tax policies for high-tech enterprises.The effect of the implementation of these policies requires a research summary.In view of the fact that there are many empirical research results in this field in China,the case study results are relatively few.Based on the research on the current situation and existing problems of China's high-tech enterprises and their related tax preferential policies,the paper focuses on typical case studies.Law,study the incentive effect of tax incentives on the innovation ability of high-tech enterprises.Through the case study of typical enterprises in China,it is found that the incentive effect of high-tech enterprise tax incentives on the innovation ability of enterprises is still obvious.However,there are also some shortcomings in the identification methods of high-tech enterprises,evaluation indicators of innovation ability and current preferential tax policies.For example,the proportion of entrusted external research fees in high-tech enterprise identification methods is high,corporate income tax preferential policies and research and development expenses plus deduction ratio "One size fits all" does not take into account the differences in the innovation capabilities of high-tech enterprises,which restricts the full play of the incentive effect of tax incentives.The main content of this paper is divided into six chapters.The first chapter introduces the background and significance of the topic selection,and summarizes the research results of domestic and foreign scholars on the incentive effect of high-tech enterprises tax incentives,and introduces the research methods and structure of this paper.The second chapter defines the concept of high-tech enterprises and their innovative capabilities,and combines the relevant economic principles to theoretically elaborate the incentive effect of tax incentives.The third chapter sorts out the current status of innovation capability and the content of tax incentives in China,and analyzes the existing problems.The fourth chapter is based on the previous theoretical research and macro analysis.The typical case enterprises selected by the study use the typical case analysis method of“anatomy sparrow”to analyze the changes and incentives of the innovation ability indicators before and after the enterprises enjoy the preferential policies of high-tech enterprises.Effect situation and reasons.The fifth chapter summarizes the experience of reference by combing the advanced policies of foreign countries.The sixth chapter proposes targeted suggestions for further optimizing the preferential tax policies of high-tech enterprises in China.The innovation of this paper lies in the analysis of typical cases,combined with the theoretical analysis and the reality of China's national conditions,puts forward the conversion ratio of the external research expenses in the high-tech enterprise identification method,and sets the flexible enterprise income tax preferential policy and flexible research and development expenses plus deduction.Proportion of tax incentives.