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| Which of the Government Subsidies and Tax Incentives Can Better Promote the Innovation Performance of Enterprises? |
| Yan Huahong1, Lian Yingqi1, Tian Delu2 |
1.School of Accounting,Capital University of Economics and Business,Beijing 100070,China
2.National Center for Science & Technology Evaluation,MOST,Beijing 100038,China |
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Abstract Enterprise innovation activities have strong externalities.Promoting enterprises to carry out innovation activities through government subsidies and preferential tax policies and improving enterprise innovation performance has been the common means adopted by governments in various countries.Taking A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2012 to 2016 as the research object,this paper empirically examines the relationship between government subsidies,preferential tax policies and enterprise innovation performance.This paper finds that both government subsidies and preferential tax policies can help enterprises to improve innovation performance.Generally speaking,preferential tax policies are better than government subsidies in promoting enterprise innovation performance.But the further research results show that in state-owned enterprises,the effect of government subsidies on innovation performance is better than tax preferential policies.
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Received: 18 December 2018
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2019, Vol. 0 
