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Incentive effect of tax preferences towards the technological innovation of enterprises——Based on China’s GEM listed companies

The long R&D process, the high risk, and the externalities of technological innovation are challenges that enterprises have to meet when making decisions on R&D investment. Governments share this risk with enterprises through preferential tax policies. We summarized China’s preferential tax...

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Detalles Bibliográficos
Autores principales: Ding, Liang, Wu, Yunfeng, Long, Junxia
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10104326/
https://www.ncbi.nlm.nih.gov/pubmed/37058543
http://dx.doi.org/10.1371/journal.pone.0282692