Proceedings of the 2019 4th International Conference on Financial Innovation and Economic Development (ICFIED 2019)

Research Status and Prospects of Tax Preference and Enterprise Innovation

Authors
Ting Ting Zheng, Hong Wang
Corresponding Author
Ting Ting Zheng
Available Online February 2019.
DOI
https://doi.org/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.
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Proceedings
2019 4th International Conference on Financial Innovation and Economic Development (ICFIED 2019)
Part of series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
978-94-6252-678-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icfied-19.2019.21How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - 2019 4th International Conference on Financial Innovation and Economic Development (ICFIED 2019)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icfied-19.2019.21
DO  - https://doi.org/10.2991/icfied-19.2019.21
ID  - Zheng2019/02
ER  -