Research On The Impact Of The Application Of Innovative Tax Preferential Classified Policy On Technological Innovation Of E Company

In the face of the opportunities and challenges brought by the new scientific and technological revolution,it has become a strategic choice for China to vigorously develop science and technology and improve the independent innovation ability of science and technology in the period of economic transformation.As an important means of macroeconomic regulation and control,countries are generally used tax incentives to influence the enterprise’s technological innovation behavior,our country also successively formulated a series of preferential tax policy,promote enterprise technology innovation in recent years,the deepening of the tax cuts,increasing the use of tax incentive enterprise technology innovation.The key issues involved in this paper are:(1)Have the series of innovative tax incentives and tax reduction measures formulated by the country reduced the tax burden of enterprises?(2)What is the specific path of the impact of innovation tax incentives on technological innovation of high-tech enterprises?(3)How about the promotion effect of different tax types and tax incentives on technological innovation?Based on the theory of technological innovation,the theory of market failure and the theory of tax expenditure,this paper sorted out the relevant literature on the influencing factors of technological innovation and the impact of tax preferential policies on enterprise innovation input and output,provided a theoretical basis for the case study of this paper,and sorted out the current tax preferential policies for innovation.Application through case analysis,the analysis and classification of preferential tax policy influence the mechanism of high and new technology enterprise E company technology innovation path,and compared the downstream clients well-known listed company gree electric appliances,comprehensive,in-depth to the enterprise technology innovation incentive effects of the tax policy,preferential tax policy is how to understand innovation in enterprise innovation activities play a role,further study on the effects of these preferential policies.The research results show that the innovation tax incentive policy has a significant incentive effect on the technological innovation of E Company.First,the innovation tax incentive policy reduces the tax burden of the enterprise.Secondly,innovation tax incentive policies affect enterprises’ technological innovation through capital saving,human capital upgrading,innovation investment risk reduction and improvement of innovation income expectation.For the specific behavior of technological innovation,tax base preferential policies are more direct and tax rate preferential policies are more powerful.Thirdly,different tax types and tax incentives can not only help enterprises improve the efficiency of R&D investment,but also enhance the efficiency of innovation output,promote the rapid transformation of R&D achievements,and promote the development of innovation ability of enterprises,which is of great significance to the development of enterprises.