An Analysis on the Effects of R&D Output by Tax Incentive Policies in China

被引:0
|
作者
Wang Wenliang [1 ]
Xu Pengfei [1 ]
Li Shaojun [1 ]
机构
[1] Henan Agr Univ, Coll Informat & Management Sci, Zhengzhou 450002, Peoples R China
关键词
R&D Output; Tax Incentive; Policy Analysis;
D O I
暂无
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
In view of industrial investigation, this article using regression model to analyze the effects of tax incentive policies on Domestic Patents Granted, Chinese Scientific Papers Taken by Major Foreign Referencing System, Contract Deals in Domestic Technical Markets, Value of Contract Deals in Domestic Technical Markets. The result shows the effects are obvious, the value-added-tax has played a negative role, so it should lower the value-added-tax, corporate income tax and personal income tax.
引用
收藏
页码:152 / 158
页数:7
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