Proceedings of the 2014 International Conference on Management Science and Management Innovation

Research on Taxation Policy to Promoting SMEs’ Technological Innovation

Authors
Kai Hu, Bo Cai, Sheng-Rong Zhang
Corresponding Author
Kai Hu
Available Online June 2014.
DOI
https://doi.org/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.
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Proceedings
2014 International Conference on Management Science and Management Innovation (MSMI 2014)
Part of series
Advances in Economics, Business and Management Research
Publication Date
June 2014
ISBN
978-94-6252-015-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/msmi-14.2014.79How 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  - 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  - 2014 International Conference on Management Science and Management Innovation (MSMI 2014)
PB  - Atlantis Press
SP  - 436
EP  - 441
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-14.2014.79
DO  - https://doi.org/10.2991/msmi-14.2014.79
ID  - Hu2014/06
ER  -