In recent years, China has successively introduced some science and technology tax policies, and initially established a tax policy system to promote independent innovation of enterprises. However, there are still some problems in these tax policies to promote independent innovation of enterprises, such as unscientific macro tax policies and imperfect micro tax policies. In view of these problems, the author puts forward that it is necessary to clarify the role and responsibility of taxation in enterprise technological innovation; Reform and improve the current tax system and form an institutional tax incentive mechanism of independent innovation; Implement preferential policies, legislation and a series of policy suggestions to promote independent innovation of enterprises.

First, analysis of China's current tax policy to support independent innovation of enterprises

China's tax policies to support independent innovation of enterprises are mainly reflected in the current preferential tax policies to promote technological progress. Especially after the promulgation of the new enterprise income tax law, the preferential tax policies for independent innovation of enterprises have been strengthened. These policies mainly include:

(A) tax incentives to encourage enterprises to invest in R&D.

At the end of 1.200 1, 1 to 20 10, general taxpayers can collect value-added tax at the statutory tax rate of 17%, but the part with actual tax burden exceeding 3% will be refunded immediately. The tax refund is used by the enterprise to research and develop software products and expand reproduction, and no enterprise income tax is levied.

2. If the R&D expenses incurred by the enterprise for developing new technologies, new products and new processes have not formed intangible assets and are included in the current profits and losses, 50% of the R&D expenses shall be deducted on the basis of factual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.

3. The employee education expenses incurred by the enterprise, which do not exceed 2.5% of the total wages and salaries, are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. The employee training fees of software production enterprises can be deducted according to the facts.

4. Due to technological progress, fixed assets with faster product upgrading can accelerate depreciation.

5. If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years, it can deduct the taxable income of the venture capital enterprise in the current year by 70% of its investment; If the deduction is insufficient in the current year, it can be carried forward in future tax years.

6. Enterprises importing instruments and equipment directly used for scientific research and experiments shall be exempted from import value-added tax and customs duties.

(2) Preferential tax policies to encourage the development of high-tech industries

For high-tech enterprises that need key state support, enterprise income tax will be levied at a reduced rate of 15%.

(3) Preferential tax policies to encourage the transformation of scientific research achievements

1. The income obtained by units and individuals engaged in technology transfer and technology development business and related technical consultation and technical service business shall be exempted from business tax.

2. In a tax year, if the income from technology transfer of resident enterprises does not exceed 5 million yuan, it shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.

Two, China's tax policy to promote independent innovation

(A) the government's theoretical understanding of promoting independent innovation is vague

Building an innovative country requires the joint efforts of the whole society. As the main body of independent innovation, individuals, enterprises and governments have their own responsibilities and scope. Enterprises mainly allocate resources through the market, and the government mainly allocates and adjusts resources through various means such as finance and taxation. The market is the main body of resource allocation for independent technological innovation, and financial expenditure is an important means. Taxation focuses on regulation and guidance, and the relationship between market allocation and tax regulation should be handled well. At present, due to the unclear understanding of the respective responsibilities of enterprises and finance and taxation, China's preferential tax policies lack an analysis and evaluation system, and it is difficult to accurately grasp the effects of various preferential policies, resulting in inaccurate policy formulation and implementation, and the absence and offside.

(B) the macro tax policy to promote independent innovation of enterprises is unscientific.

1. The preferential tax policy is asymmetric with the current tax system structure. The current tax system is mainly turnover tax, and the preferential tax policy for science and technology is mainly income tax. Although this is consistent with the common practice of tax preference in the world, because of the unreasonable tax structure in China, preferential policies can not play their expected role, and enterprises have not gained much benefit from preferential measures, which makes preferential policies lose their stimulating effect. Especially in the case that the benefits of state-owned enterprises are generally poor and there are a large number of loss-making and meager profit-making enterprises, the preferential measures based on income tax are ineffective for most enterprises. [