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【With the same tag:【加计扣除】 Found 2 articles】 /Page Order by: Asce Desc

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| F275

Persistence in Tax Incentive Application by Enterprises and Dynamic Changes in Policy Effects: Evidence from the R&D Expense Super-deduction Policy

He Yanan, Li Dan, Wang Xiaoyan, et al

The coexistence of incentive and catering effects is a significant and complex phenomenon in the implementation of innovation-oriented industrial policies. As a widely applicable innovatio...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20241219.101

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 79 - 93

| C939

The Innovation Incentive Effect of the Policy of R&D Expense Additional Deduction

Jin Weidong, Ren Xizhen, He Li

Enterprise innovation has the characteristics of large investment, high risk and spillover. It is easy to produce “market failure”, which is usually lower than the optimal level required...

First published at: Apr 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.02.008

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 108 - 121

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