Summary of domestic tax incentives based on independent innovation

Abstract

For developing countries such as China, a major policy objective of government is to attract capital into higher-yielding fixed investment projects and independent innovation. The government in order to achieve the goal of market incentive measures taken there are different, including tax incentive has the method is simple, low cost, the effect of the direct characteristics. Through the tax incentive to promote the independent innovation, Chinese and some innovative countries still has a large gap. This paper based on the independent innovation angle hope to pass from three aspects of Chinese tax incentives that: the analysis of the current situation of study; The main research in tax incentive method of research and comments our current main tax incentive evaluation model of our country the application analysis to tax incentives for a comprehensive study on our review of tax incentives, the further development of research have a certain significance. © 2012 Springer-Verlag London Limited.