An Analysis on the Effects of RD Investment by Tax Incentive Policies in China

摘要

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.