Reflections on Tax Preferential Policies for R&D Innovation of Small and Medium-sized High-tech Enterprises

Abstract

Under the background of accelerating the upgrading of national industrial structure and promoting the transformation of economic structure, a series of effective regulation and control measures must be adopted to support small and medium-sized high-tech enterprises. Tax preference is an effective measure for the state to intervene in the economy and carry out macro-control. At present, the tax preferential laws for small and medium-sized high-tech enterprises in China are complicated and scattered, and there are some problems such as unclear legislative authority and imperfect specific preferential methods. Through the analysis of the problems existing in China's small and medium-sized high-tech enterprises, this paper puts forward specific solutions. Small and medium-sized high-tech enterprises are the key industrial enterprises supported by the state, the important force to promote economic restructuring, and the effective way to improve the overall quality of the national economy. Strengthening the research on tax preferences for small and medium-sized high-tech enterprises and providing better tax support can play the role of macro-guidance and regulation of the state to the industry.