DocumentCode
2169376
Title
Notice of Retraction
An Analysis on the Effects of R&D Investment by Tax Incentive Policies in China
Author
Wang Wenliang ; Xu Pengfei
Author_Institution
Coll. of Inf. & Manage. Sci., Henan Agric. Univ., Zhengzhou, China
fYear
2010
fDate
24-26 Aug. 2010
Firstpage
1
Lastpage
4
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
In view of industrial investigation, this article using regression model to analyze the effects of tax incentive policies on Full-time Equivalent of R&D Personnel, Intramural Expenditure on R&D and input-intensity. The result shows the effects are obvious, the value-added-tax has played a negative role, so it should lower the value-added-tax, corporate income tax and personal income tax.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
In view of industrial investigation, this article using regression model to analyze the effects of tax incentive policies on Full-time Equivalent of R&D Personnel, Intramural Expenditure on R&D and input-intensity. The result shows the effects are obvious, the value-added-tax has played a negative role, so it should lower the value-added-tax, corporate income tax and personal income tax.
Keywords
investment; regression analysis; research and development; taxation; China tax incentive policy; corporate income tax; intramural expenditure; personal income tax; regression model; research and development investment; value added tax; Analytical models; Data models; Europe; Investments; Linear regression; Personnel; Technological innovation;
fLanguage
English
Publisher
ieee
Conference_Titel
Management and Service Science (MASS), 2010 International Conference on
Conference_Location
Wuhan
Print_ISBN
978-1-4244-5325-2
Type
conf
DOI
10.1109/ICMSS.2010.5577029
Filename
5577029
Link To Document