Research On The Tax Support Policy For The Transfer And Transformation Of Scientific And Technological Achievements In Shanghai

Scientific and technological innovation is the fundamental driving force to promote economic development,and the transfer and transformation of achievements is an important way for scientific and technological innovation to form productive forces.In response to the spirit of General Secretary Xi Jinping's speech during his visit to Shanghai,and to achieve the important goal of "accelerating the construction of the Shanghai Science and Technology Innovation Center and moving towards a globally competitive science and technology innovation center" as soon as possible,Shanghai has earnestly implemented the supply-side structural reform,innovation-driven development strategy and created a scientific and technological innovation center with global competitiveness.Promoting the transfer and transformation of scientific and technological achievements is an important factor to enhance Shanghai's comprehensive competitiveness,Shanghai as a national demonstration area for the transfer and transformation of scientific and technological achievements,it focuses on promoting the transfer and transformation of scientific and technological achievements.Shanghai has gathered a large number of scientific and technological resources,but by science and technology,economic two systems management system and evaluation mechanism,as well as the scientific and technological achievements of the transformation of legislation lag,and so on,science and technology and the economic "two skins" phenomenon has not been well resolved.As an important tool to regulate the economic structure and optimize the allocation of resources,taxation plays an important role in promoting the transformation of scientific and technological achievements and the transformation and development of economy.Based on the tax point of view,this paper takes the current situation of transfer and transformation of scientific and technological achievements in Shanghai as the research object,through literature research,systematic analysis,qualitative and quantitative analysis and other methods,the tax support policy to stimulate the transfer of scientific and technological achievements transformation in an in-depth analysis,the transfer and transformation of scientific and technological achievements in Shanghai has been objectively evaluated.Through the case study,the problems of tax support policy are put forward,and the paper puts forward some suggestions to improve the tax support policy for the transfer and transformation of Shanghai's scientific and technological achievements in the light of the relevant experience abroad.The full text is divided into six parts: introduction-theoretical analysis-current situation analysis-problem analysis-international experience-policy recommendations.Part One: Introduction.It mainly includes background introduction,literature review and research significance at home and abroad,and the second part: theoretical analysis.On the basis of the existing research on the transfer and transformation of scientific and technological achievements,the relevant concepts are introduced,and the mechanism of the function of tax policy to promote the transfer and transformation of scientific and technological achievements is discussed on the basis of external theory,technological innovation theory and government intervention theory;Combining the theoretical basis with the status quo of the transformation of scientific and technological achievements in Shanghai,the effect of tax policy on the transfer and transformation of scientific and technological achievements in Shanghai is analyzed from the present situation of scientific and technological input and output and the status quo of taxation.Through the analysis of the present situation and the necessary examples,the in-depth analysis is made on the incentive effect of the transfer and transformation of scientific and technological achievements in Shanghai,and the problems are put forward.Through the development process of tax policy related to the transfer and transformation of scientific and technological achievements in the United States,Britain and Japan,we can find out the advanced aspects of the representative countries abroad and draw on their relevant experience;Based on the above contents,the relevant suggestions are put forward to improve the tax support policy for the transfer and transformation of Shanghai's scientific and technological achievements.