Research on the Impact of Enterprise Income Tax Preferential Policies on Cultural Enterprise Innovation

DOI

10.2991/978-2-38476-281-1_21How to use a DOI?

Keywords

cultural enterprises; corporate income tax preferential policies; research and development investment; innovation output

Abstract

As a supplier of cultural products and services, cultural enterprises can no longer meet the needs of the market only by relying on the traditional business model, and must realize transformation and upgrading through innovation. However, problems such as large investment, high risk and long cycle in the early stage of R&D innovation restrict the innovation and development of cultural enterprises. In order to encourage enterprise R&D and innovation, the government has introduced a series of tax policies to help enterprises overcome innovation problems. Based on the relevant data of 187 A-share listed cultural enterprises in China from 2014 to 2022, this paper empirically analyzes the impact of preferential corporate income tax policies on the innovation of cultural enterprises. The results show that: Corporate income tax preferential policies promote both R&D investment and innovation output of cultural enterprises, and R&D investment plays a partial intermediary role between corporate income tax preferential policies and innovation output.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Wenyan Shen
PY  - 2024
DA  - 2024/08/31
TI  - Research on the Impact of Enterprise Income Tax Preferential Policies on Cultural Enterprise Innovation
BT  - Proceedings of the 2024 International Conference on Humanities, Arts, and Cultural Industry Development (HACID 2024)
PB  - Atlantis Press
SP  - 166
EP  - 176
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-281-1_21
DO  - 10.2991/978-2-38476-281-1_21
ID  - Shen2024
ER  -