Research On Preferential Tax Policies To Encourage Technological Innovation Of High-Tech Enterprises

In recent years,the country has been vigorously advocating the concept of popular innovation,relying on innovative development,and sticking to the path of innovative development is an important move to promote China's economic development.High-tech enterprises,as the main body of mass innovation,play a prominent role in improving the level and ability of innovation in China.But in reality,from existing already enjoy preferential tax situation,the relevant expenses without obvious to enjoy tax incentives,and conform to the preferential conditions did not enjoy the preferential tax,etc.,reflecting the policy on the formulation and implementation of gap,some policy hard to fall to the ground,and some policy less attractive to the enterprise,thus showing the enjoyment of the policy of enterprises to achieve much less than expected to enjoy the policy of business situations.Based on the above background,it is of practical significance to further improve the tax incentive policies and promote the innovation and development of national high-tech enterprises to study the implementation of tax incentive policies in the case companies.In addition,through case analysis,it points out that there are problems in the current tax incentive policies,and it has certain theoretical guiding significance for the improvement of China's policies by referring to foreign tax incentive policies.In this paper,the concept of high-tech enterprises and the evolution of tax incentive policies are sorted out by data analysis method,the theoretical basis of the implementation of tax incentive policies is analyzed,and the mechanism of the tax incentive policies for high-tech enterprises is studied to verify that the tax incentive policies are indeed conducive to improving the innovation level of enterprises.Then from the current situation and evolution of the preferential tax policy in China's current implementation of the preferential tax policy effect is summarized.Then according to the survey of the 2017 torch statistics under the macro level,summarized the preferential tax policy in WuHan city high and new technology enterprise development,at the same time from the micro level to choose A company as the research object,using the way of case analysis,with specific data analysis of preferential tax policies for claim additional deduction r&d,enterprise income tax of income tax preferential tax and VAT refund situation,summed up the high and new technology enterprise problems of preferential tax policy at run time.Finally,through summarizing the successful experience of foreign high-tech enterprises preferential tax policies,based on the actual,proposed our country high new technology enterprises preferential tax policy of the lack of a complete system of preferential tax,value-added tax preferential tax set unreasonable,enterprise income tax preferential system set up to be perfect,for small and medium-sized enterprises preferential strength small,talent incentive enough,etc.Based on the existing problems of China's tax preferential policies,this paper actively learns from the successful experience of foreign high-tech enterprises in tax preferential policies,and puts forward reasonable Suggestions for improving China's tax preferential methods,improving the stability of tax preferential policies,and optimizing China's high-tech enterprises' tax preferential policies.