Abstract
Technological innovation is the source of economic growth and the source and driving force of enterprise development. The scientific research and development of enterprises is not only beneficial to the company, but can also drive the rapid development of related industrial chains. At present, most companies in China are facing the dilemma of financing difficulties, thereby curbing their innovation capabilities. At this time, the government needs to introduce preferential policies for macro-control and guidance. Tax big data contains a large amount of data and information in all aspects required for tax management. The transparency, efficiency and predictability of big data provide strong technical support for tax collection and management. In order to promote enterprise innovation, the government has issued a series of preferential tax policies. This paper analyzes the mechanism of technological innovation and tax policies, combs the current tax policies in China, further explains the effects of the policies, and points out the shortcomings of the current preferential tax policies. Finally, some suggestions are put forward for reference by policy researchers.
Highlights
1.1 The impact mechanism of tax incentives on enterprise technological innovation Preferential taxation policies are incentives or concessions that the government gives to specific taxpayers who meet specific conditions based on certain political, economic and social development goals
It is an important means for the government to regulate the social economy
The marginal revenue curve MR rises to MR’
Summary
1.1 The impact mechanism of tax incentives on enterprise technological innovation Preferential taxation policies are incentives or concessions that the government gives to specific taxpayers who meet specific conditions based on certain political, economic and social development goals. The 2019 report, released by the National Bureau of Statistics on July 23, marks the 70th anniversary of the founding of the People's Republic of China on economic and social development achievements, showed that in 2017, enterprises above the scale will enjoy tax breaks for high-tech enterprises' R&D expenses and tax breaks. They reached 24,400 and 24,200, respectively, 3.3 times and 3.5 times that of 2009. The tax policy has covered multiple industries and multiple enterprises, its effectiveness and pertinence are still lacking
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