Author(s)

Qing Guo ¹, Nianzhou Jiang ¹, Xiyu Pu ¹

Affiliation(s)

¹ School of Economics and Management, Southwest University of Science and Technolog, Mianyang, China

Corresponding Author

Qing Guo

ABSTRACT

Since the birth of Joseph Schumpeter's innovation theory, it has been widely believed that innovation is the most important driving force for a country's economic growth. At present, it has become a consensus of all countries to promote the development of strategic industries and establish an innovative country by relying on innovation and technological progress. In order to promote enterprise development and encourage enterprise innovation, the government has issued a series of fiscal and tax policies, which can improve enterprise innovation performance to a certain extent. This paper selects 407 relevant literatures on the impact of fiscal and tax policies on enterprise innovation performance from 2010 to 2021 collected by Zhongguozhi.com, uses CiteSpace software analysis system to sort out their development history, and introduces the research focus, characteristics and development trend in this field, in order to provide reference for relevant research.

KEYWORDS

fiscal and tax policies, knowledge map, Citespace

CITE THIS PAPER

Qing Guo, Nianzhou Jiang, Xiyu Pu, Research Status and Characteristics of the Impact of Fiscal and Tax Policies on Enterprise Innovation Performance in China. Industrial Engineering and Innovation Management (2022) Vol. 5: 9-12. DOI: http://dx.doi.org/10.23977/ieim.2022.050602.

REFERENCES

[1] Ji F. Fiscal subsidies, tax incentives and innovation performance of strategic emerging industries [D]. Anhui University of Finance and Economics, 2018.
[2] Zhou Yahong, He Xiaodan, Shen Yao. Economic research journal, 2012, 47(05):107-119. 
[3] Alessandra Catozzella, Marco Vivarelli. The possible adverse impact of innovation subsidies: some evidence from Italy[J]. International Entrepreneurship and Management Journal, 2016, 12(2).
[4] Kohler, M. The impact of financial subsidies on firm innovation efficiency [J]. Finance and Accounting Communications, 2016(36):41-44.
[5] Dai X, Cheng L. The effect of public subsidies on corporate R&D investment: An application of the generalized propensity score[J].Technological Forecasting and Social Change, 2015, 90(JAN.PT.B):410-419.
[6] Kang K N, Park H. Influence of government R&D support and inter-firm collaborations on innovation in Korean biotechnology SMEs[J]. Technovation, 2012, 32(1):68-78.

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