Open Access
| Issue |
SHS Web Conf.
Volume 234, 2026
International Conference on Innovation Economy and Business Management (ICIEBM 2026)
|
|
|---|---|---|
| Article Number | 04005 | |
| Number of page(s) | 8 | |
| Section | Corporate Finance, Governance & Strategic Management | |
| DOI | https://doi.org/10.1051/shsconf/202623404005 | |
| Published online | 19 June 2026 | |
- L. He, X. Jiang, L. Fang. Tax policy reform and corporate innovation in China. Finance Res. Lett. 55, 103891 (2023) [Google Scholar]
- H.L. Chen, W.M. Sheng, W.L. Xie, The Effect and Mechanism of Innovation-Incentive-Based Tax Reduction on Promoting the Development of New Productivity in Enterprises: Evidence from A-Share Listed Companies from 2015 to 2022. Tax Res. 2025, 104–113 (2025) [Google Scholar]
- Y. Han, X. Zhang, P. Hu, et al., Tax incentives and upward R&D manipulation – evidence from the R&D tax deduction policy in China. Int. J. Emerg. Mark. 20, 1507–1529 (2025) [Google Scholar]
- J. Tang, Q. Liu, R&D tax incentive policy, intellectual property right protection, and corporate innovation in an emerging market. Res. Int. Bus. Finance 69, 102244 (2024) [Google Scholar]
- Z.Y. Wang, J.P. Chen, X. Chen, Government subsidies and technological innovation in SMEs: the moderating effect based on financing constraints. Stat. Decis. 40, 184–188 (2024) [Google Scholar]
- Y. Lu, X. Li, A Study on the Impact of the R&D Expense Deduction Policy on Enterprise Innovation Performance—Based on Panel Data of Listed Companies from 2013 to 2022. Small Medium Enterp. Manag. Technol. 2025, 42–48 (2025) [Google Scholar]
- Central People’s Government of the People’s Republic of China, Announcement on Further Improving the Policy on Pre-tax Deduction of R&D Expenses (2023) [Google Scholar]
- Y. He, D. Li, X.Y. Wang, Y. Li, The sustainability of tax incentive applications filed by enterprises and the dynamic changes in policy effects—evidence from the R&D expense super-deduction policy. Financ. Res. 51, 79–93 (2025) [Google Scholar]
- M. Lu, Ownership Concentration, Nature of Property Rights and Performance of Manufacturing Enterprises. SHS Web Conf. 225, 04012 (2025) [Google Scholar]
- N.M.Q. Nguyen, K.T. Do, Do financial constraints hinder or spur green innovation? Econ. Lett. 257, 112688 (2025) [Google Scholar]
- C.M. Xiao, A.Z. Song, K.Y. Gu, Analysis of the incentive effect of R&D expense deduction on improving enterprise innovation capability—based on the adjustment effect of financing constraints. Tax. Res. 2024, 80–87 (2024) [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.