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- W4224303973 abstract "manufacturing industry is the lifeblood of national economy, and intelligence is the development trend of manufacturing industry all over the world. In the process of improving intelligence, the strength and direction of R & D investment of manufacturing enterprises play a decisive role. Based on the data of Listed Companies in Northeast China from 2012 to 2020, this paper makes a threshold model analysis, taking government subsidy related variables and tax related variables as threshold variables respectively, and analyzes the nonlinear impact of government subsidy and tax on R & D investment of manufacturing enterprises. The results show that both government subsidies and tax policies have nonlinear and significant incentive effects on Enterprise R & D investment. At the same time, the optimal range of government subsidies and tax incentives is measured, and it is considered that the intensity of government subsidies should be controlled below 0.28% of the total operating income of enterprises and the tax intensity should be controlled below 0.76% of the net profit of enterprises." @default.
- W4224303973 created "2022-04-26" @default.
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- W4224303973 date "2022-03-04" @default.
- W4224303973 modified "2023-10-18" @default.
- W4224303973 title "Government Subsidy, Tax Policies and Manufacturing R & D Investment: Evidence from a Panel Threshold Model of Chinese Listed Enterprises" @default.
- W4224303973 doi "https://doi.org/10.1109/icbda55095.2022.9760344" @default.
- W4224303973 hasPublicationYear "2022" @default.
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