Influence of Tax Incentives on Independent Intellectual
Property R & D, Zhang Qihang, Jiang Jie, Feng Junwen
Abstract
In order to improve the competencies around the world, a large number of countries adopt tax incentives to encourage R&D in independent intellectual properties. China also issued many tax incentives on this base. However, there are quite a few problems in these incentives, such as vague contents, conflicts among treatments. Moreover, many factors also have potential influences on the effectiveness of these incentives. This paper tries to discuss the current problems and the real effects on promoting R&D on intellectual property.
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