Reciprocity and Repay: Policy of R&D Additional Deduction and Technological Innovation Responsibility
Xu Haifeng1, Feng Lihong1, Zhang Mengting1, Nie Jianqing2, Wang Hanyu3
1. Economics and Management School(Tourism School)of Dalian University,Dalian 116622,China; 2. National Natural Science Foundation of China,Beijing 100083,China; 3. Fashion and Design College of Donghua University,Shanghai 200051,China
Abstract：The additional deduction of R&D is a preferential tax policy which plays an important role in reducing the tax burden and encourage enterprises to increase R&D investment.Based on the resource allocation and stakeholder theories,this paper takes BYD,Fuxing Pharmaceutical,Baosteel and Liugong Machinery as the case companies to understand the technological innovation responsibility from five dimensions:consumers,government,community,employees,and non-governmental organizations.Then analyzes the influence path and effect of R&D additional deduction of tax incentives on the technological innovation responsibility of enterprises.The results show that the R&D additional deduction can affect the innovation responsibility of enterprises through enhancing the innovation ability of enterprises and increasing the attention of the government and the society.From the perspective of the impact on the case enterprises,the effect of scientific technological innovation responsibility is significant on the consumers,government,community and employees,but the relationship of scientific technological innovation responsibility should be strengthened in the dimension of non-governmental organizations.
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