Research On The Implementation Of Tax Incentive Policy For Technological Innovation

With the increasing demand for science and technology innovation in modern society,enterprises encounter more and more difficulties and challenges in science and technology innovation.In the complex competitive environment,the development of enterprises has long been not only relying on individual business ability,brute force alone can produce results,but also need the support of many aspects of integration in order to have upward development,of which,the national tax preferential policies is an important part.Since the deepening of the system reform,China’s economic policies are becoming more and more perfect,practical and operational than before,as a guideline for economic development,contributing to the development of China’s economy,sometimes,these preferential policies for enterprises is like a blessing in snow,a good policy depends on the implementation of the executive organs,so the implementation of preferential policies of grass-roots tax authorities is related to the Therefore,the implementation of the preferential policies by the grass-roots taxation authorities is related to the establishment and improvement of the socialist market economy system in China.However,in the process of implementing taxation policies,grass-roots taxation authorities face many difficulties,such as distortion and deformation of policies,ineffective implementation,unrealistic mechanical operation and cooperation among enterprises,which seriously hinder the implementation of policies and are not conducive to improving the vitality of China’s economic development and the long-term stability of society.Therefore,the research related to how the grassroots organs can really benefit the scientific and innovative enterprises is of great significance for the future policy improvement.In order to clarify the problems encountered in the process of implementing the tax incentive policy and the corresponding solutions,this study draws on the Smith Policy Implementation Model and uses it as the theoretical basis to construct the theoretical model of this paper,which will be used as the logical basis for all subsequent developments.Smith’s Policy Implementation Model can provide a clearer framework for policy implementation-related research,and the model in this paper is based on "idealized science and technology innovation tax policy","target group of tax policy","tax policy implementation agency" and "tax policy implementation agency".In this paper,the model is based on four main variables,namely,"idealized science and technology innovation tax policy","tax policy target group","tax policy implementation agency" and "tax policy implementation environment",and the interactions among these variables,in order to show the core elements that can influence the implementation process of tax incentive policy.This paper intends to select the taxation bureau of L district of Z city as the research object,focus on the various aspects involved in the implementation level of the taxation policy concerning science and technology innovation in the grassroots organs,and carry out an empirical study on the implementation process of the taxation policy concerning science and technology innovation in the taxation bureau of L district of Z city using the research methods of empirical analysis of data,questionnaire survey,and unstructured interview.In the empirical process,both primary data and secondary data are used as support.The primary data include field surveys and interviews to obtain the opinions of the grassroots taxation authority staff on the relevant work,and to summarize the various favorable measures of the taxation policy of the L District Taxation Bureau of Z for the technological innovation enterprises and the challenges they still face at the present stage,in an attempt to find ways and means to optimize the existing operation system.The secondary data include news reports on the implementation of the tax incentives for science and technology innovation by the taxation bureau of L district of Z city,as well as the statistical results on the tax data and the amount of tax reduction for science and technology innovation enterprises by the taxation bureau of L district of Z city.Based on Smith’s policy implementation model,this paper will study the reasons for the implementation dilemma of the grassroots taxation authorities,combine the knowledge of public management,and make corresponding countermeasures to further improve the ability of the grassroots taxation authorities in taxation policy implementation.The research results show that the science and technology innovative enterprises in L district of Z city can indeed get some dividends through the tax preferential policies,but they still face some difficulties in the process of policy implementation.For example,the system of tax preferential policies is not sound,the adaptability in different regions and industries needs to be strengthened,there is information asymmetry and information loss in the process of policy implementation,and taxpayers do not have enough knowledge of the policies.This paper intends to find suitable solutions for these problems and provide constructive suggestions for the future development direction of the tax incentives for science and technology innovation in the taxation bureau of L district of Z city.