Research Status and Prospects of Tax Preference and Enterprise Innovation
- Ting Ting Zheng, Hong Wang
- Corresponding Author
- Ting Ting Zheng
Available Online February 2019.
- https://doi.org/10.2991/icfied-19.2019.21How to use a DOI?
- tax preference; enterprise innovation; research status; prospect
- 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.
- 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 -