A Discussion on Tax Policy for Encouraging Independent Innovation in Chinese Enterprises

摘要

Tax policy is a kind of macroscopic tool in adjusting and controlling economy. How the government adopts the tax means to encourage technological innovation has the important meaning for economic development in the country. Firstly,this paper summarizes the newly promulgated preferential policy on corporate income tax for encouraging technological innovation. Secondly,this paper analyzes the main problems of technological tax preferential policy in our country. Lastly,this paper puts forward some suggestions on tax policy for encouraging independent innovation,mainly including: actively boosting the change from production type value-added tax to consumption type value-added tax; increasing the tax preferential to technological personnel in high-tech enterprise;expanding the coverage of tax preferential policy; encouraging venture investment; promoting the development of small and medium-sized technological enterprises,etc.