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| Tax Research on Encouraging Enterprise R&D and Innovation:International Experience |
| Li Xiangju,He Na |
| School of Finance and Economics,Xi'an Jiaotong University,Xi'an 710061,China |
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Abstract Technological innovation was self-evident,but its public goods nature often leads to insufficient R&D investment and problems such as “market failure”.In order to encourage enterprise innovation,more and more countries adopt the R&D tax system.In recent years,the R&D tax system in China had developed rapidly,but there were still some problems.Therefore,it was necessary to draw lessons from the latest experience of typical countries.This article selects representative developed countries and transition countries for key analysis.It was concluded that the reform of Chinese enterprise R&D tax system should focus on the precision of tax incentives,increase the direct tax incentives for SMEs,R&D personnel,etc.
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Received: 26 April 2018
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2019, Vol. 0 
