Research On The Driving Effect Of Fiscal And Tax Policies On Enterprise Innovation Investment

In the report of the 19 th National Congress of the Communist Party of China,China has adopted the innovation-driven strategy as an important strategy for promoting national development.Innovation has become an important strategic support for improving the overall national strength and enterprise competitiveness in the current era.As an important means of modern enterprise development,innovative investment has occupied an increasingly important share in corporate investment decisions.As an important external factor affecting the innovation investment of enterprises,fiscal and taxation policies have increasingly attracted the attention of enterprises.Studying the driving effect of fiscal and taxation policies on corporate innovation investment,we can understand whether enterprises can effectively promote their own innovative investment through fiscal and taxation policies,and also enable the government to formulate fiscal and taxation policies more specifically and promote the high-quality development of enterprises.Through literature review,this paper summarizes the research results of domestic and foreign scholars on the impact of corporate innovation investment,fiscal and taxation policies and fiscal and taxation policies on corporate innovation investment;through investment decision theory,resource-based theory,externality theory and information asymmetry theory,The policy analyzes the driving effect of enterprise innovation investment;uses empirical analysis and field research to study the actual driving effect of fiscal and taxation policies on enterprise innovation investment.The empirical research results show that tax incentives in fiscal and taxation policies have positive incentives for enterprises' innovative investment,and government subsidies will have a certain effect on innovation investment.Through field research on JY County enterprises,it is found that enterprises will consider many factors when investing in innovation.The fiscal and taxation policy is an important decision-making basis for enterprise innovation investment.At the same time,it is found that some fiscal and taxation policies are not really close to the enterprise,which makes the incentive results appear negative.The effect of feedback.Based on the research results,this paper puts forward relevant suggestions from the perspective of enterprises and the government: enterprises should pay attention to the development of innovative investment,and regard fiscal and taxation policies as the key areas of focus for innovation investment,make full use of external policies to promote the internal development of enterprises,and realize the effective resources of enterprises.At the same time,the government should also follow the "emphasis on innovative R&D process,establish a whole process evaluation system for innovative investment,improve industrial fund construction,promote regional policy coordination and strengthen innovation output protection,and improve innovative talent incentive policies".Fiscal and taxation policies to innovate investment needs.Let fiscal and taxation policies effectively drive innovation investment in enterprises.