Establishment of Negative Corporate Income Tax to Enhance SMEs' Independent Innovation

How to strengthen the capability of SMEs' independent innovation is becoming a study hotspot. After analyzing the characteristics of enterprise's independent innovation and of China's SMEs' independent innovation, this paper mainly analyzes the concept and operation mechanism of...

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Bibliographische Detailangaben
Hauptverfasser: Yinghui Xiang, Quanzhi Liu
Format: Tagungsbericht
Sprache:eng
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Zusammenfassung:How to strengthen the capability of SMEs' independent innovation is becoming a study hotspot. After analyzing the characteristics of enterprise's independent innovation and of China's SMEs' independent innovation, this paper mainly analyzes the concept and operation mechanism of "Negative Corporate Income Tax" tax expenditure.
DOI:10.1109/ICMSS.2011.5998551