An Empirical Study on Incentive Effects of Fiscal and Taxation Policies for Independent Innovation by Enterprises

摘要：

There still do exist much room for independent innovation by Chinas enterprises, which calls for more efficient guidance by governments. Financial input, taxation incentives and government procurement are the essential stimulating factors for innovation system. This paper uses capital cost model to analyze the impact mechanism of the fiscal and tax tools for R&D investment in enterprise and surveys Chinas economic evidences over the past 10 years, and compares the incentive effects of three different policy tools. The empirical findings show that the taxation incentive and government procurement have positive effect on enterprises innovation, and the effect of financial input is not as much. The fiscal incentive mechanism for enterprises innovation in China needs further improvement.

关键词： Enterprise innovation R&D investment Fiscal and taxation policy Empirical study

作者: HUANG Wei-hong WANG Jing-ting

作者单位: School of Accounting, Hangzhou Dianzi University, Hangzhou, P.R. China, 310018

会议类型: 国际会议

会议名称: 2012 International Conference on Public Administration(8th)(2012年公共管理国际会议 ICPA)

会议地点: 印度海德拉巴

会议语种:英文

页码: 421-425

在线出版日期: 2012-10-25（万方平台首次上网日期，不代表论文的发表时间）