文章基本信息

标题：Research on taxation policies that promote enterprise technological innovation in the context of big data
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作者：Chunxiao Zhu ; Jiaqi Zhu
期刊名称：E3S Web of Conferences
印刷版ISSN：2267-1242
电子版ISSN：2267-1242
出版年度：2021
卷号：253
页码：1-5
DOI：10.1051/e3sconf/202125302032
语种：English
出版社：EDP Sciences
摘要：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.