income tax preferential policies on sme innovation and countermeasures（所得税优惠政策对中小企业创新和对策）.docVIP

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income tax preferential policies on sme innovation and countermeasures（所得税优惠政策对中小企业创新和对策）.doc

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income tax preferential policies on sme innovation and countermeasures（所得税优惠政策对中小企业创新和对策）

Income tax preferential policies on SME innovation and Countermeasures [Abstract] because there is a risk of technological innovation for SMEs, financial and other constraints and external factors that result in insufficient supply, and market mechanisms alone can not increase the market supply, need the help of tax incentives to encourage technological innovation, but our current business Income tax incentives exist reverse adjustments, the incentive effects of technological innovation is not obvious, it is necessary to adjust policy accordingly. [Keywords] corporate income tax, small and medium enterprises,], reverse regulation In the fully competitive market conditions, the average profit margin enterprise closer to zero, only the innovation of SMEs in order to achieve competitive advantage. Because of this, SME Technology Innovation has always been a major force in U.S. high-tech enterprises by more than 75% from the development of SMEs, but at the same time, due to technical innovation and technical risk faced by market risk, imitators follow-up and technology diffusion generated by external interests, independent technological innovation of SMEs market supply shortage. In order to increase supply, the new enterprise income tax law dramatically adjusted tax incentives, specifically the small and medium enterprises and technological innovation as the key targets, but tax policy tool in the implementation process will be ineffective and sometimes even the designer does not expect the results appear, the reverse adjustment problems, require careful attention, and continue to make policy adjustments. First, the characteristics of technological innovation of SMEs and supporting tax policy tools SMEs, government and academia concerned about our problems result from the process of enterprise restructuring in China generated a lot of hidden unemployment may lead to social inequality and social instability concerns its starting point is able to absorb a