Research on the impact of government fiscal subsidies and tax incentive mechanism on the output of green patents in enterprises

被引:9
|
作者
Zhao, Lin [1 ,2 ]
Chong, Kim Mee [2 ]
Gooi, Leong-Mow [2 ]
Yan, Luqing [1 ,2 ]
机构
[1] ShanDong JiaoTong Univ, Coll Int Educ, Jinan 250357, Shandong, Peoples R China
[2] SEGI Univ, Grad Sch Business, Petaling Jaya 47810, Malaysia
关键词
Fiscal subsidies; Tax incentives; Green patents;
D O I
10.1016/j.frl.2024.104997
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This paper investigates the impact of two different incentive mechanisms, government fiscal subsidies and tax incentives, on the level of green patent output by Chinese companies. It analyzes the effectiveness, direction, and preference categories of government incentive policies. This paper examines the differences in the mechanisms of tax incentives and fiscal subsidies, and then studys the sensitivity of clean energy and traditional energy companies' green patent output to policy incentives based on the type of enterprise. The results show that fiscal subsidies have a more significant incentive effect, and clean energy companies are more sensitive to policy incentives.
引用
收藏
页数:8
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