Research On Preferential Tax Policies For Promoting R&D Innovation Of Enterprises

In recent years,with the rapid development of China's economy,innovation has become the core strategic layout of China's development in the new era,and the concept of innovation development has been written into China's "13th five-year plan",becoming an important issue of concern in today's society.The R&D innovation activities of enterprises are important source of power to lead China's innovation development,promoting the R&D innovation of Chinese enterprises in the new era is of great significance to building an innovation-oriented country and improving people's living standards.As an effective means of regulating economic and social development,taxation should give full play to its guiding role and promote enterprises to carry out R&D innovation activities,however,the coordination and cooperation between China's preferential tax policies and R&D innovation system needs further study.Based on this,this paper aims to use the relevant theoretical knowledge of the economic disciplines to propose optimization suggestions for improving the preferential tax policies for promoting R&D innovation in China.Firstly,based on the related concepts and theories of R&D innovation and preferential tax policies,this paper analyzes the mechanism of preferential tax policies to promote R&D innovation of enterprises;Secondly,from the perspective of the policy design and empirical research of preferential tax policies promoting R&D innovation,this paper analyzes the effect of China's current preferential tax policies to promote R&D innovation of enterprises,and analyzes the existing problems;Thirdly,this paper sorts out the preferential tax policies of the United States,Japan and South Korea to promote R&D innovation of enterprises,and summarizes the enlightenment of optimizing China's preferential tax policies promoting R&D innovation.Finally,in view of the problems existing in the preferential tax policies that promotes the R&D innovation of enterprises in China,starting from the specific national conditions of China,this paper proposes specific optimization suggestions on the preferential tax policies that promote the R&D innovation of enterprises from four aspects,including the scope of application,incentive mode,tax structure and legal system.