Research on Taxation Policy to Promoting SMEs' Technological Innovation

被引：0
|
作者：
Hu, Kai [1 ]
Cai, Bo [1 ]
Zhang, Sheng-Rong [1 ]
机构：
[1] Jiangxi Agr Univ, Coll Econ & Management, Nanchang 330045, Peoples R China
来源：
PROCEEDINGS OF THE 2014 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND MANAGEMENT INNOVATION | 2014年
关键词：
SMEs; Technological innovation; Taxation policy;
D O I：
暂无
中图分类号：
C93 [管理学]; O22 [运筹学];
学科分类号：
070105 ; 12 ; 1201 ; 1202 ; 120202 ;
摘要：
Small and medium enterprises(SMEs) are the significance component of national technology innovation system. Government should encourage SMEs engaging in technological innovation through innovation policy. Taxation policy is one of the widely used policy instrument by most countries. Resources can be allocated more efficient guided by taxation policy. Compared the OECD's taxation policy, analyzed the disadvantages of Chinese taxation policy from three aspects, which are orientation deviation, objects deviation and insufficient support for venture capital, put forward suggestions to consummate the taxation policy.
引用
收藏
页码：436 / 441
页数：6
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