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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...
Autores principales: | , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Public Library of Science
2023
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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 |