Research on taxation policies that promote enterprise technological innovation in the context of big data

¹ Financial department Linyi University Linyi Shandong
² Taxation department Shandong University of Finance and Economics Jinan, Shandong

Abstract

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.