Tax incentives for business enterprises to engage in innovative activity and research in China

 
PIIS020736760000179-5-1
DOI10.31857/S020736760000179-5
Publication type Article
Status Published
Authors
Occupation: leading researcher
Affiliation: Moscow state University. M. V. Lomonosov
Address: Russian Federation
Journal nameObshchestvo i ekonomika
EditionIssue 7
Pages39-50
Abstract

In the article the recent changes in the taxation system of China is investigated, with special attention being paid to the analysis of novations in the corporate income taxation schemes. The author focuses on the tax preferences encouraging the tax-paying enterprises to develop scientific research and innovations. The main beneficiaries of tax preferences in the business enterprise sector of the People’s Republic of China are shown. The eligibility requirements for the enterprises, applying for special status and a corresponding certificate granting additional tax preferences, are disclosed. The influence of the state tax support to innovative enterprises on the research and development activity dynamics in the business enterprise sector of China is estimated.

Keywordstax incentives, tax preferences, innovative companies, foreign experience, China
Received30.07.2018
Publication date06.10.2018
Number of characters28180
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