The tax incentive policies for R&D investment: International practice and our suggestions

被引：0

作者：

Huang, LH ^{[1
]}

Mu, YG ^{[1
]}

Song, CP ^{[1
]}

机构：

[1] Harbin Inst Technol, Harbin 150001, Peoples R China

来源：

PROCEEDINGS OF 2003 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING, VOLS I AND II | 2003年

关键词：

tax policy; R & D; technological innovation;

D O I：

暂无

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

In this paper, the authors analyze the policies and measures of the developed countries to improve innovation activities, and summarize several types in the tax incentive policies. All of them show us how to make the firms become one of the main bodies of science and technology inputs, especially on how to create favorable policy environments for innovation and encourage the increase in business-performed RD in China.

引用

页码：2655 / 2660

页数：6

共 50 条

[31] Notching R&D Investment with Corporate Income Tax Cuts in China
Chen, Zhao
Liu, Zhikuo
Serrato, Juan Carlos Suarez
Xu, Daniel Yi
[J]. AMERICAN ECONOMIC REVIEW, 2021, 111 (07): : 2065 - 2100
[32] A Review about the Effects of Government Policies on R&D Investment in Firms
Hu, Jie
Zhang, Hao-wen
[J]. 2018 INTERNATIONAL CONFERENCE ON EDUCATION REFORM, MANAGEMENT AND APPLIED SOCIAL SCIENCE (ERMASS 2018), 2018, : 100 - 104
[33] The Negative Impact of Uncertainty on R&D Investment: International Evidence
Lin, Yuchen
Dong, Daxin
Wang, Jiaxin
[J]. SUSTAINABILITY, 2021, 13 (05) : 1 - 20
[34] Endogenous R&D and foreign direct investment in international oligopolies
Petit, ML
Sanna-Randaccio, F
[J]. INTERNATIONAL JOURNAL OF INDUSTRIAL ORGANIZATION, 2000, 18 (02) : 339 - 367
[35] The 1990 R&D tax credit: A uniform tax on inputs and a subsidy for R&D
Watson, H
[J]. NATIONAL TAX JOURNAL, 1996, 49 (01) : 93 - 103
[36] Stock options, R&D, and the R&D tax credit
Brown, Jennifer L.
Krull, Linda K.
[J]. ACCOUNTING REVIEW, 2008, 83 (03): : 705 - 734
[37] Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003
Kasahara, Hiroyuki
Shimotsu, Katsumi
Suzuki, Michio
[J]. JOURNAL OF THE JAPANESE AND INTERNATIONAL ECONOMIES, 2014, 31 : 72 - 97
[38] Analyzing the Impact of R&D Tax Incentive Policy on Firm Innovations in OECD Countries
Sein, Yee Yee
Darfo-Oduro, Raymond
[J]. SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE-SERIES D-FACULTY OF ECONOMICS AND ADMINISTRATION, 2024, 32 (01):
[39] The incentive to innovation and R&D spillover
Liu, GX
Wan, JK
Chen, Y
[J]. PROCEEDINGS OF THE SECOND INTERNATIONAL SYMPOSIUM ON MANAGEMENT OF TECHNOLOGY, 1998, : 121 - 126
[40] R&D tax concession
不详
[J]. AUSTRALASIAN BIOTECHNOLOGY, 1996, 6 (04) : 195 - 196

← 1 2 3 4 5 →