Research On Tax Policies To Promote The Development Of Artificial Intelligence Industry In China

Artificial Intelligence is promoting the transformation of all aspects of economic activities such as production,distribution and consumption to intelligence,which is a new engine for China’s economic development and can bring new opportunities for China’s social construction.The Artificial Intelligence industry is a strategic emerging industry,and China is striving to build a competitive advantage in Artificial Intelligence technology and strive to dominate in the new round of scientific and technological competition.In recent years,under the guidance of national policies,China’s Artificial Intelligence technology has made important progress in some fields.However,it should also be clearly understood that the overall development level of China’s Artificial Intelligence industry still lags behind that of developed countries,and there are problems such as insufficient basic research and development capabilities,financing difficulties,and shortage of scientific and technological talents.To this end,the theoretical and practical circles have begun to pay extensive attention to the development of Artificial Intelligence industry.The support of tax policies is crucial to the development of the Artificial Intelligence industry.However,there are still deficiencies in the tax policies applicable to China’s Artificial Intelligence industry,such as the limited scope of preferential tax policies in the financing stage,the lack of tax incentives for the investment of Artificial Intelligence enterprise employee training expenses in the R&D investment stage,the small tax incentives for technical personnel in the circulation stage of scientific and technological achievements,and the lack of guidance for the Artificial Intelligence industry in the tax policy in the profit distribution stage.It is of great theoretical and practical significance to study how to use and improve tax policies to promote the development of China’s Artificial Intelligence industry.Starting from the current lagging development of China’s Artificial Intelligence industry and the imperfection of related tax policies,this thesis combines theoretical research and empirical research to find and analyze the specific problems existing in China’s Artificial Intelligence industry-related tax policies,and puts forward suggestions for improvement to better promote the development of China’s Artificial Intelligence industry.On the basis of clarifying the research background and significance,this thesis establishes the research objectives and research methods,designs the research path,and carries out the research work.Starting from the research of relevant literature at home and abroad,the theoretical basis and mechanism of tax policy to promote the development of Artificial Intelligence industry are expounded.In addition,the data of listed companies in the Artificial Intelligence sector are selected for empirical analysis,which demonstrates the feasibility of tax policies to support the development of Artificial Intelligence industry,and finds that tax policies can improve the profitability and R&D investment level of Artificial Intelligence enterprises.Finally,based on the above analysis,this thesis puts forward the following tax policy suggestions to promote the development of Artificial Intelligence industry: the role of tax policy in alleviating financing difficulties should be highlighted in the financing stage;In the stage of R&D investment,it is necessary to strengthen the incentive effect of the R&D expense super-deduction policy,and fully implement the full deduction policy for employee training expenses for the transfer and upgrading of traditional positions in Artificial Intelligence enterprises and non-Artificial Intelligence enterprises to Artificial Intelligence;At the stage of circulation of scientific and technological achievements,it is necessary to optimize and improve the tax policy for the transformation of scientific and technological achievements,and strengthen the tax incentives for Artificial Intelligence technicians;The profit distribution stage should focus on tax services for small and medium-sized Artificial Intelligence enterprises,and scientifically manage regional tax preferential policies.