Research on Taxation Policy to Promoting SMEs’ Technological Innovation

DOI

10.2991/msmi-14.2014.79How to use a DOI?

Keywords

SMEs, Technological innovation, Taxation policy.

Abstract

Small and medium enterprises(SMEs) are the significance component of national technology innovation system. Government should encourage SMEs engaging in technological innovation through innovation policy. Taxation policy is one of the widely used policy instrument by most countries. Resources can be allocated more efficient guided by taxation policy. Compared the OECD’s taxation policy, analyzed the disadvantages of Chinese taxation policy from three aspects, which are orientation deviation, objects deviation and insufficient support for venture capital, put forward suggestions to consummate the taxation policy.

Copyright

© 2014, 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  - Kai Hu
AU  - Bo Cai
AU  - Sheng-Rong Zhang
PY  - 2014/06
DA  - 2014/06
TI  - Research on Taxation Policy to Promoting SMEs’ Technological Innovation
BT  - Proceedings of the 2014 International Conference on Management Science and Management Innovation
PB  - Atlantis Press
SP  - 436
EP  - 441
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-14.2014.79
DO  - 10.2991/msmi-14.2014.79
ID  - Hu2014/06
ER  -