Research On Preferential Tax Policies To Promote The Development Of High-Tech Enterprises In Chongqing

Since the 1980 s,the national policy of reform and opening up has been fully rolled out,and China’s economic development and scientific and technological innovation have achieved leapfrog development,and achievements that have attracted worldwide attention have been made.In the process of economic development,the state has introduced various support policies to encourage the development of high-tech enterprises and encourage enterprises to carry out innovative research and development.The implementation of preferential policies represented by preferential tax policies has greatly improved our country’s level of innovation and research and development,but the Sino-US trade war in recent years has made us soberly aware that our country’s technological development level in core high-tech fields is still relatively low,there is still a big gap from the high level,especially in the high-precision fields,the key core technologies are not mastered,and they are often controlled by others in the competition of great powers.In the Sino-US trade war,the United States and its allies have imposed brutal sanctions on our country,especially in the high-tech field.“we can’t call for it,we can’t buy it,we can’t ask for it.” High-tech enterprises are an important subject for the research and development,incubation and development of core key "stuck neck" technologies.Therefore,the innovation of core and key technologies cannot be separated from the participation of high-tech enterprises.Based on this external environment,it is particularly important to study the relevant preferential policies to promote the development of high-tech,among which,tax preferential policies are the highlight of various preferential policies.This paper summarizes the preferential tax policies that promote the development of high-tech enterprises in Chongqing by collecting and sorting out the relevant tax preferential policies of high-tech enterprises,combined with the specific conditions of Chongqing,and using the classic theories in the field of public management,analyzes the operation of the policies,finds out the existing problems,draws on successful experiences,and puts forward optimized countermeasures.This paper mainly adopts the method of literature research and case analysis combined with the classic theories in the field of public administration.It defines the relevant concepts,summarizes the relevant preferential tax policies and their operation status,finds the existing problems,and combines the domestic and foreign The advanced experience and enlightenment of the paper,put forward optimization suggestions and countermeasures,etc.,and elaborate on several aspects of the thesis.In terms of policy operation,L company,X company,Z company in Chongqing are selected as the research case,and the company’s acquisition of preferential tax policies is analyzed through the public annual report data.Through comprehensive analysis and sorting out,the problems existing in the preferential tax policies for high-tech enterprises in Chongqing are summarized,mainly for the lack of differentiated preferential tax policies for enterprises in different development stages of the same industry and insufficient tax preferential policies for enterprises at the same development stage in different industries,etc.At the same time,combined with the experience and inspiration of tax preferential policies in advanced regions at home and abroad,relevant policy suggestions for promoting the development of high-tech enterprises in Chongqing are put forward.,and give some feasible ideas for how to better promote the development of high-tech enterprises promote industrial upgrading and transformation and the transformation of economic development mode.