Summary of Domestic Tax Incentives Based on Independent Innovation

Conference paper
Part of the Lecture Notes in Electrical Engineering book series (LNEE, volume 154)

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.

Keywords

Income OECD 

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Copyright information

© Springer-Verlag London Limited 2012

Authors and Affiliations

  1. 1.School of Trade and AdministrationChongqing UniversityChongqingChina
  2. 2.School of Ecnomics and Business AdministrationChongqing UniversityChongqingChina
  3. 3.College of Mechanical EngineeringChongqing UniversityChongqingChina

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