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The Influence of International Taxation Rules on Taxation Incentive Policy of Scientific and Technical Innovation in China

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DOI: 10.25236/ssehr.2018.120

Author(s)

Zhang Zheng

Corresponding Author

Zhang Zheng

Abstract

As the constant deepening of economic globalization, China’s science and technology, and economic power continue strengthening. Under the background of the constant innovation achievements of scientific and technological in China, the taxation incentive policy of scientific and technical innovation in our country is increasing concerned by the international academic circle of taxation day by day. The formulation of taxation incentive policy of s scientific and technological innovation in China is based on the international taxation rules; therefore, the international taxation rules have a great influence on the taxation incentive policy of China’s scientific and technological innovation. Based on this analysis, the author of this paper thinks about the key points of the international taxation on scientific and technological innovation, and analyzes the actual influence of international taxation rules on the taxation incentive policy of scientific and technological innovation in China, and puts forward some countermeasures.

Keywords

International Taxation Rules, Taxation Incentive Policy of Scientific and Technological Innovation, Influence and Countermeasure