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Prererential Fiscal And Taxation Impact On Innovation Performance Research

Posted on:2018-08-25Degree:MasterType:Thesis
Country:ChinaCandidate:Z ChenFull Text:PDF
GTID:2439330575467328Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present,innovation has risen to national strategy,is the important source of national competitiveness.Enterprises as the main body of innovation,received wide attention of scholars.Correct and effective fiscal and taxation policies to promote and guide the enterprises to carry out innovation plays an important role,so how to develop the scientific,effective and reasonable fiscal and taxation policy is a national and regional tax policies related subject departments facing an important proposition.In this paper,through literature review and empirical analysis means of the combination of these two kinds of research way.First,using the principal-agent,market failure and the endogenous growth theory to the preferential fiscal and taxation to promote enterprise innovation performance reasons explained.Second,for China's fiscal and taxation policy is a comb,and make use of science and technology of China statistical yearbook,2005-2016 data on analyzing the present condition of the innovation activities in China.Third,from two aspects by means of empirical analysis to study the effect of fiscal and taxation policy to the enterprise innovation performance;first of all research tax YouHuiDu patent number of the enterprise(that is,the tax is favorable to the enterprise innovation performance);Second study government funding intensity to the enterprise patent number(i.e.,government funding to the enterprise innovation performance),and an empirical analysis through the above two results were analyzed.Finally,this paper research conclusion,and put forward rational Suggestions to promote innovation performance.Research conclusion of this paper mainly includes the following several aspects:on the one hand,the preferential tax has a positive promoting effect on enterprise innovation performance;Government funding to the enterprise innovation performance,on the other hand,also has the positive promotion effect,both comparison found that compared with government funding,tax incentives more can promote the promotion enterprise's innovation performance.At the same time,this paper puts forward the following Suggestions:(1)we will continue to improve preferential tax policies in our country,gradually form the mainly income tax system,to better achieve the objectives of the tax incentives;(2)further increase government funding,and continuously optimize financing way;(3)the government shall establish a double taxation incentive system,the government should establish a preferential tax,government funding as the auxiliary system of finance and tax incentives;(4)the GEM listed companies should establish their own core competitiveness.(5)improve the related policies of fiscal and taxation preferential policies.
Keywords/Search Tags:Listed Companies on GEM, The Fiscal and Taxation Preferential, Innovation Performance
PDF Full Text Request
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