Research On The Implementation Of Tax Reduction And Exemption Policy For Scientific And Technological Innovation

Since the implementation of the strategy of rejuvenating the country through science and education for more than 20 years,China’s policy of tax reduction and exemption for scientific and technological innovation has played a positive role in supporting scientific and technological innovation,increasing scientific research investment and promoting scientific research output in the form of tax reduction and exemption for the import of scientific and educational supplies.However,with the continuous emergence of new models,new subjects and new needs in the field of scientific and technological innovation,some problems are inevitably highlighted in the implementation of the tax reduction and exemption policy of scientific and technological innovation.Therefore,it is imperative to study the implementation of the tax reduction and exemption policy of scientific and technological innovation.Judging from the situation at home and abroad,the international competition in the field of scientific and technological innovation is fierce,and the problem of foreign key technology blockade is prominent;The pressure of domestic economic structure adjustment is huge,the innovation ability is not strong,and the lack of core technology is serious.Relevant departments should actively explore more scientific and effective ways of policy implementation,give further play to the incentive and regulatory role of import tax reduction and exemption policies,optimize the industrial structure and promote scientific and technological innovation.In this context,taking the implementation of the tax reduction and exemption policy for scientific and technological innovation in Shenzhen as an example,this paper uses the methods of literature research,questionnaire survey and comparative analysis to connect the two concepts of scientific and technological innovation and tax reduction and exemption for scientific and technological innovation,combined with the theory of new public management and public policy implementation and Smith Model Theory,analyzes the problems existing in policy implementation and puts forward solutions,so as to improve the implementation efficiency of the tax reduction and exemption policy for scientific and technological innovation for the government,Provide ideas for improving the level of public services.This paper summarizes the development and evolution of the tax reduction and exemption policy for scientific and technological innovation,deeply investigates its implementation effect in Shenzhen,analyzes the problems and causes exposed in the process of policy implementation,and puts forward a series of efficient and practical countermeasures and measures.According to the in-depth investigation,there are some problems in the process of policy implementation,such as the shortcomings of the policy system,the coordination and professionalism of the executing agencies to be strengthened,the low level of tax reduction and exemption declaration of the target group,and the complexity of the policy implementation environment.Through further analysis,the reasons for the above problems are that the policy system needs to be improved,the policy implementation structure and methods need to be improved,the business level of the target group needs to be improved,and the policy implementation environment needs to be optimized.In the process of studying the literature,it is found that these problems in Shenzhen are also common problems across the country.Based on the summary and theoretical analysis of relevant problems,this paper puts forward some suggestions on perfecting the policy system,professionalizing the executive organization,improving the quality of the staff of the tax reduction and exemption application unit and continuously optimizing the policy implementation environment,so that science and education units can effectively enjoy the policy dividend,Make the social benign role of policy driven scientific and technological innovation play,and provide ideas for enriching the construction of national innovation system.