Research on Taxation Policy to Promoting SMEs’ Technological Innovation
Kai Hu, Bo Cai, Sheng-Rong Zhang
Available Online June 2014.
- https://doi.org/10.2991/msmi-14.2014.79How to use a DOI?
- SMEs, Technological innovation, Taxation policy.
- 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.
- 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 -