The tax incentive policies for R&D investment: International practice and our suggestions

被引：0

作者：

Huang, LH ^{[1
]}

Mu, YG ^{[1
]}

Song, CP ^{[1
]}

机构：

[1] Harbin Inst Technol, Harbin 150001, Peoples R China

来源：

PROCEEDINGS OF 2003 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING, VOLS I AND II | 2003年

关键词：

tax policy; R & D; technological innovation;

D O I：

暂无

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

In this paper, the authors analyze the policies and measures of the developed countries to improve innovation activities, and summarize several types in the tax incentive policies. All of them show us how to make the firms become one of the main bodies of science and technology inputs, especially on how to create favorable policy environments for innovation and encourage the increase in business-performed RD in China.

引用

页码：2655 / 2660

页数：6

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