Research On Income Tax Preferential Policy For High-tech Enterprises

In the current situation which fierce competition is increasing in various industries in the international market,scientific and technological innovation is undoubtedly the best way for an enterprise or a country to maintain a leading position in the trend of economic globalization.The innovation and adjustment of technology and industry,the optimization of economic structure and quality all need strong motive force of scientific and technological innovation to drive,and the inexhaustible motive force of national economic development also comes from this.In this context of the world economy,China has issued a variety of policies to encourage technological innovation,in order to speed up the transformation of the mode of economic growth,so as to improve the national economic strength,and thus enhance international influence.Due to the characteristics of public goods and knowledge spillover effect of R&D activities,how to formulate a scientific and reasonable tax preferential policy for high-tech enterprises deserves further study.With the rapid development of high-tech enterprises,the relevant tax preferential policies currently implemented can no longer meet their development needs.Therefore,we should study the problems existing in the implementation and enjoyment of tax preferential policies by high-tech enterprises in our country,and learn from the advanced experience of foreign countries to improve the tax preferential policies of high-tech enterprises in our country,so as to promote the rapid development of high-tech enterprises in our country.This paper studies the situation of high-tech enterprises enjoying preferential income tax in X province,analyses the actual preferential data enjoyed by enterprises and evaluates the effect of policy implementation,and analyses the existing problems.This paper analyses the relevant theories of tax incentives to stimulate enterprise innovation,and the development of high-tech enterprises in China.It also sorts out the preferential policies of enterprise income tax enjoyed by high-tech enterprises in China.On this basis,through the case study of high-tech enterprises,there are three problems in the policy implementation,including the imperfect identification method of high-tech enterprises,the defects of enterprise income tax preferences,and the imperfect coordination mechanism between government departments.Subsequently,by combing the incentive policies for R&D activities in other countries,the common characteristics of foreign policy-making are summarized,which can be used as a reference for policy-making in China.Finally,according to the relevant research in this paper,we put forward some suggestions on the current high-tech enterprise income tax preferential policies implemented in China,including strengthening regional policy incentives,reducing the preferential threshold of high-tech enterprises,expanding and optimizing tax preferences,improving the R&D fee plus deduction policy,and increasing policy incentives for researchers.