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Tax incentives for business enterprises to engage in innovative activity and research in China
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33 Экономика. Народное хозяйство. Экономические науки
308 Социология. Описательное изучение жизни общества
Date of publication
06.10.2018
Public year
2018
DOI
10.31857/S020736760000179-5
Tax incentives for business enterprises to engage in innovative activity and research in China
Annotation

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.

About authors
Victor Klavdienko
leading researcher
Moscow state University. M. V. Lomonosov
References

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