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1、杭州电子科技大学ABSTRACTWiththefurtherdevelopmentofChina'seconomy,thepursuitofeconomicgrowthratehasbeenslowlyfallingbehind,theefficiencyandqualityofeconomicgrowthslowlybecomingthefocusofdevelopment,transformationofeconomicdevelopmentinChina's"TwelfthFive-YearPlan"hasbecomethemaintheme,becomingahigh-t
2、echenterprisestoadjusttheindustrialstructure,promotesustainedandrapideconomicthemaindrivingforceofdevelopment.Duetotechnologicalinnovationactivitieshavecharacteristicsofpublicproperty,externalities,uncertainty,makingtheinvestmentphenomenonofmarketfailureexistsontheoptimalnumberoftechnological
3、innovationactivities,whichrequiresthegovernmenttoprovidesometaxincentivestoguideenterprisestoincreaseR&Dinvestmentmacro-control.Inthispaper,thereduced15%taxratelevied,R&Dexpensesdeduction,venturecapitalcompaniescanoffsetthetaxableincome,equipmentpurchasepaymentsandaccelerateddepreciationdeduc
4、tionandothertaxpolicytouseasthebasisfortheenterpriseinHuzhoupolicyeffectivenessfactorsforthestudy,questionnaireandinterviewforms,analyzetaxincentivestopromoteresearchanddevelopmentinvestment.Themainstudyinthisarticleisasfollows:First,alargeproportioncompaniesthatapplythetaxincentivesunsuccess
5、fullyindifferentreasons,leadthecompaniescannotenjoytheeffectsoftaxsavingswhichbringthetaxpolicies.ThisresultleadtothetaxincentiveswhichcanpromotetheR&D,cannotplayitseffectofpolicies.Second,theindustryandsizeofthecompanieshaveagreatimpactonwhethertoapplyforthetaxincentivesornot.Inthecompaniesw
6、hichcannotapplythepoliciessuccessfully,textileenterprisesandsmallmicroenterprisesaccountforthemajority,manufacturingcompaniesapplyforandabletoenjoythetaxbenefitsaccountforalargeproportion.Third,therearesimilaritiesanddifferencesintheeffectiveinfluencefactorsofdifferentpreferentialtaxpolicies.
7、Specifically,informationasymmetryfactoristhemainreasonthataffectthetaxincentiveslike“Reducedrateof15%ofhigh-techenterprisesenterpriseincometax”,“R&Dexpensededuction”,“Accelerateddepreciation”.Butthereasonofassessmentfactorsisthemainimpactthet
