Title :
Establishment of Negative Corporate Income Tax to Enhance SMEs´ Independent Innovation
Author :
Xiang, Yinghui ; Liu, Quanzhi
Author_Institution :
Shenyang Jianzhu Univ., Shenyang, China
Abstract :
How to strengthen the capability of SMEs\´ independent innovation is becoming a study hotspot. After analyzing the characteristics of enterprise\´s independent innovation and of China\´s SMEs\´ independent innovation, this paper mainly analyzes the concept and operation mechanism of "Negative Corporate Income Tax" tax expenditure.
Keywords :
innovation management; small-to-medium enterprises; taxation; SME independent innovation; negative corporate income tax mechanism; small-to-medium sized enterprise; Economics; Focusing; Globalization; Government; Industries; Presses; Technological innovation;
Conference_Titel :
Management and Service Science (MASS), 2011 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-6579-8
DOI :
10.1109/ICMSS.2011.5998551
