Tax Incentives to Promote Technological Innovation Research

摘要：

Learning and comparing several tax incentives mechanisms from the western countries, using the standard analysis methods, we advance a new theory on improving the tax in China. In this paper, we compare three tax incentives tools, such as tax holiday, low corporate tax rate and investment tax allowances or credits. We found that the new investment tax incentives, such as the accelerated depreciation, the investment tax deduction and the investment tax credit, are better and more efficient than the usual tax incentives, such as tax holiday and low corporate tax rate. Especially, the investment tax credit encourages long-term investments and increases the machine, equipment and R&D investment.

关键词： Tax Technological Innovation Tax Incentives

作者: Qingmin Yu

作者单位: Department of Economic and Management Shunde PolytechnicShunde, China

会议类型: 国际会议

会议名称: The Fourth International Joint Conference on Computational Science and Optimization(第四届计算科学与优化国际大会 CSO 2011)

会议地点: 昆明、丽江

会议语种:英文

页码: 406-409

在线出版日期: 2011-04-15（万方平台首次上网日期，不代表论文的发表时间）