Research Status and Prospects of Tax Preference and Enterprise Innovation

DOI

10.2991/icfied-19.2019.21How to use a DOI?

Keywords

tax preference; enterprise innovation; research status; prospect

Abstract

Innovation is the new engine driving China’s economic development. Tax preferences are an important means for the government to stimulate enterprises to innovate. In order to fully understand the research status of tax incentives and enterprise innovation at home and abroad, this paper firstly conducted a visualized analysis of the research status based on CiteSpace software, and then combed the main conclusions of existing research from two aspects: tax preferences and innovation input, tax preferences and innovation output. This paper found that there are still some limitations in tax incentives and enterprise innovation. The relationship between tax incentives and innovation quality is expected to become a hot research topic in the future.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ting Ting Zheng
AU  - Hong Wang
PY  - 2019/02
DA  - 2019/02
TI  - Research Status and Prospects of Tax Preference and Enterprise Innovation
BT  - Proceedings of the 2019 4th International Conference on Financial Innovation and Economic Development (ICFIED 2019)
PB  - Atlantis Press
SP  - 112
EP  - 117
SN  - 2352-5428
UR  - https://doi.org/10.2991/icfied-19.2019.21
DO  - 10.2991/icfied-19.2019.21
ID  - Zheng2019/02
ER  -