Research on the Effect and Optimization Measures of Tax Preference on High-tech Enterprises

Strengthen the dominant position of scientific and technological innovation of enterprises, give play to the leading and supporting role of key scientific and technological enterprises, create a good environment conducive to the growth of small and medium-sized scientific and technological enterprises, and promote the deep integration of capital chain and talent chain in innovation chain industrial chain. High-tech enterprises are the main force of high-quality development. China has issued a series of preferential tax policies to support and encourage high-quality development of high-tech enterprises. However, there are still some areas that need to be improved and optimized in the formulation, implementation and practical application of tax-related policies in China. This paper mainly analyzes the existing problems from three dimensions: corporate income tax, personal income tax and value-added tax, and puts forward some suggestions and opinions, with a view to realizing more scientific and rational tax preferential policies for high-tech enterprises.