Establishment of Negative Corporate Income Tax to Enhance SMEs` Independent Innovation

摘要：

How to strengthen the capability of SMEs` independent innovation is becoming a study hotspot. After analyzing the characteristics of enterprise `s independent innovation and of China `s SMEs` independent innovation, this paper mainly analyzes the concept and operation mechanism of “Negative Corporate Income Tax tax expenditure

作者: Yinghui Xiang Quanzhi Liu

作者单位: Shenyang Jianzhu University Liaoning University Shenyang P.R.C Shenyang Jianzhu University Shenyang P.R.C

会议类型: 国际会议

会议名称: International Conference on Management and Service Science(2011年第五届管理与服务科学国际会议 MASS 2011)

会议地点: 武汉

会议语种:英文

页码: 1-2

在线出版日期: 2011-08-12（万方平台首次上网日期，不代表论文的发表时间）