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Research on Fiscal and Tax Policies for Promoting Independent Innovation of Enterprises

编辑: 毕业论文 Release time: 2016-08-31Editor : Graduation Thesis

【Abstract】 The foundation and focus of building an innovative country, improving scientific and technological innovation capabilities, and forming the country's core competitive advantage are to cultivate the independent innovation capabilities of enterprises and make them truly the mainstay and backbone of China's technological innovation. The use of fiscal and taxation policies is a very important economic tool for the government to promote technological innovation. This article analyzes the existing problems in China's current fiscal and taxation policies to promote independent innovation, and then puts forward suggestions for improving fiscal and taxation policies to promote independent innovation.

[Keywords] independent innovation; fiscal and tax policies

I. The role of tax policy on independent innovation of enterprises

The taxation policy to promote independent innovation is the additional taxation and special regulations formulated by the Chinese government for specific objects in a specific time and in a specific field according to the needs of a strong country in science and technology and independent innovation. It has a positive effect mainly through the following aspects:

1. Fiscal and taxation policies have a guiding role in the independent innovation of enterprises

According to the current needs of independent economic and economic policies, industrial policies, and science and technology policies, the government has targeted the formulation of supporting fiscal and tax policies to reflect the government's support for independent innovation, the development of an innovative country, and the development strategy of a strong country with science and technology. Affects the process of the market mechanism to allocate resources, and promotes the flow of economic resources in a direction that the government agrees on and is conducive to independent innovation.

2. Proactive fiscal and tax policies are conducive to reducing the risk of independent innovation of enterprises

The scale of funding for independent innovation activities is huge, the recovery period is long, and the uncertainty is high. Although the high risks faced by enterprises can be avoided to a certain extent through their own technology accumulation and financial means, enterprises also urgently need government Take corresponding policy measures to reduce risks and stimulate innovation. The government's active fiscal and tax policies can reduce the risks of capital occupation and profitability of enterprises; reduce the risks of R & D investment of independent innovation activities of enterprises, and enhance the ability of enterprises to resist the risks of independent innovation.

3. Fiscal and taxation policies will affect the costs and benefits of independent innovation

In essence, the active fiscal and taxation policy is that the government transfers part of its due tax revenue to enterprises. From the perspective of the enterprise, it is reflected in cost savings and increased profits. Active fiscal and taxation policies play a very important role in affecting the costs and benefits of independent innovation of enterprises, especially for small and medium-sized enterprises in the high-tech field. Active fiscal and taxation policies reduce their independent innovation risks while accumulating capital for them. The rapid development has created good conditions.

4. Active fiscal and tax policies can effectively promote the application and diffusion of independent innovation achievements

Only when the independent innovation achievements have entered the actual application stage and formed industrialization can they truly promote economic development, and active fiscal and tax policies can play an important role in this regard. The establishment of relevant preferential tax measures for scientific research results of scientific research institutions and colleges and universities can effectively promote the transfer of independent innovation results to enterprises and promote the diffusion of new technologies.

Problems with Independent Innovation in Fiscal and Tax Policies

(I) Fiscal Expenditure Policy

1. The overall financial investment in science and technology is insufficient and the input structure is irrational

In recent years, China's fiscal investment in science and technology has increased rapidly, but the proportion of state fiscal science and technology appropriation to the fiscal expenditure of the year hovered around 4%, especially the proportion of basic research in the entire research and development has been hovering at 5-6%. Level, while in most countries this proportion is around 20%. Because basic research is expensive, time-consuming, and effective, it is difficult or unwilling for enterprises and individuals to invest too much in this area, but basic research should be the main direction of financial science and technology investment. China's existing fiscal funds are used to support public welfare and strategies. Low basic research and public technology research and development are not conducive to the country's long-term scientific and technological competitiveness.

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