Research on the Validity Test and Influencing Factors of R&D Tax IncentivesEmpirical Comparative Analysis based on 15% Tax Rate Credits and R&D plus Deduction Policy
Wu Songbin1,Huang Huidan1,Zhang Kai2
(1.Business School, Shenzhen University;2.Shenzhen Audencia Business School, Shenzhen University，Shenzhen 518060，China)
吴松彬,黄惠丹,张凯. R & D税收激励有效性与影响因素[J]. 科技进步与对策, 2019, 36(11): 117-124.
Wu Songbin,Huang Huidan,Zhang Kai. Research on the Validity Test and Influencing Factors of R&D Tax IncentivesEmpirical Comparative Analysis based on 15% Tax Rate Credits and R&D plus Deduction Policy. SCIENCE & TECHNOLOGY PROGRESS AND POLICY, 2019, 36(11): 117-124.
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