Abstract
This article summarizes the tax incentives based on independent innovation, evaluates the main research method of China’s tax incentives, and analyzes current domestic tax incentives from the analysis of these four aspects: the tax mechanism, efficiency, system and policy. While profiting from overseas experiences and deepening the theoretical research of tax incentives, promoting enterprise independent innovation mechanism and appraising system through reasonable tax policy, is the urgent problem to be solved in current social and economic life in China.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
David, P.A., B. H. Hall & A. A. Toole, Is public R&D a complement or substitute for private R&D. A review of the econometric evidence, Research Policy 29, 2000.
Hall, B.H.& J.van Reenen, How effective are fiscal incentives for R&D. A review of the evidence, Research Policy 29, 2000.
Dominique Guellec, Bruno Van Pottelsberghe De La Potterie, THE IMPACT OF PUBLIC R&D EXPENDITURE ON BUSINESS R&D. Economics of Innovation and New Technology, Volume 12, Issue 3 April 2003.
Jiechang Xia, Tieli Shang. Business investment in R&D tax Incentive—Based on Empirical Analysis of Value Added Tax. International taxation, 2007, (03).
Wei Bu, Jiaqiong Wang. China’s R&D tax incentives policy analysis. Science and technology management research, 2007, (04).
Wei He. Innovative features of national tax incentives and enlightenment. The economic horizon, 2008, (04).
Shumin Yue, Chung Meng. Constructing tax incentive ascending enterprises’ independent innovation ability and power to tax research, 2006, (6).
Jun Bo Li, Shaofeng Dong, Fenghua Xie. Promote our country’s enterprises for independent intellectual property development policy research-a tax incentive perspective. Science Management Research. 2007, (12).
Mingying Wei, Yuzhong Luo. Based on technical innovation, sino-foreign R&D tax incentive policy research.Journal of hebei law, 2007, (05).
Wei Bu. China’s equipment manufacturing industry R&D tax credits Incentive Policies. Scientific Progress and Policy, 2009, (18).
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2012 Springer-Verlag London Limited
About this paper
Cite this paper
Zhang, Y., Meng, W.D., Shi, J. (2012). Summary of Domestic Tax Incentives Based on Independent Innovation. In: Zhu, R., Ma, Y. (eds) Information Engineering and Applications. Lecture Notes in Electrical Engineering, vol 154. Springer, London. https://doi.org/10.1007/978-1-4471-2386-6_84
Download citation
DOI: https://doi.org/10.1007/978-1-4471-2386-6_84
Publisher Name: Springer, London
Print ISBN: 978-1-4471-2385-9
Online ISBN: 978-1-4471-2386-6
eBook Packages: EngineeringEngineering (R0)