Research On Tax Preference System Of Income Tax In High-Tech Enterprises

In the economic development of modern countries,scientific and technological innovation has become one of the representatives of the new national strength.In order to encourage high-tech enterprises to carry out r&d and innovation,China has adopted a variety of policies to support them.Tax,as the main way of national fiscal revenue,can also promote investment in high-tech industries and promote r&d and innovation of high-tech enterprises through tax reduction and exemption for high-tech industries.The new and high technology enterprise income tax preference is the main component of the new and high technology enterprise tax preference,to a large extent for the new and high technology enterprises to reduce the expenditure.Following the traditional research idea of "analyzing the status quo--finding out the problems--solving the problems",this paper analyzes the current preferential tax system of high-tech enterprises from the perspectives of the right to existence and development of enterprises,the principle of tax equity,the theory of tax incentive and the theory of budget constraint.Through the analysis of empirical data,the paper finds out the influence of income tax preference on the technological innovation of high-tech enterprises.The existing problems of the system are put forward: the high standards for determining the subject of high-tech enterprises restrict the technological innovation of some small and medium-sized enterprises;There is no special supervision system for income tax preference,the financial content is not transparent,and it is easy to breed power corruption.Indirect tax incentives are less influential and lack of direct incentives for research and development.In view of these problems,put forward the solution method and the train of thought.In addition to the introduction and conclusion,the research content of this paper can be divided into four parts,each of which is as follows:The first part: the basic theory of the preferential income tax system for high-tech enterprises.This paper briefly introduces the relevant concepts of the income tax preference for high-tech enterprises,and explains the theoretical support of the income tax preference for the development and innovation of enterprises,including the theories of the right to subsistence and the right to development,the principle of tax equity,the theory of tax incentive and the theory of budget constraint.The second part: the status quo of income tax preference for high-tech enterprises.This paper analyzes the current status of the income tax system of high-tech enterprises,andthrough data analysis and empirical analysis,studies the impact of income tax preferences on the r&d innovation of high-tech enterprises.The third part: problems in practice.Including the subject problem,in practice,there are still a large number of small and medium-sized enterprises,can not reach the high-tech enterprises,can not enjoy the income tax preference,which runs counter to the purpose of the government;Then there is the issue of industry regulation.This part of the tax incentives is large in size,with low transparency,and the public lacks the necessary understanding and supervision.As a result,the phenomenon of fake high-tech enterprises is serious,and corruption and rent-seeking problems are easy to occur.At the same time also include indirect tax incentives are not strong,the research and development phase can not enjoy the corresponding tax incentives.The fourth part: put forward the measures to solve the problem.According to the different problems,the corresponding solutions are put forward.For the first problem,reduce the standards of high-tech enterprises,and expand the scope of the main body of high-tech enterprises;As for the second question,it is proposed to establish a budget management system for tax expenditures,incorporate this part of tax expenditures into the annual fiscal budget,and implement performance evaluation.For the third question,increase the tax credit for r&d expenses and increase the tax incentives for r&d.