A Study On China's R&D Incentives Policies And Its Effect

As China's independent innovation strategy for the economic development proposed, corporate R&D incentive policy related with technological innovation had gradually become a hot research, but the majority of our research was the single-factor analysis, and most of our researchers ignored the mutual influence between the incentive policies.In this paper, the author suggested to improve our R&D incentive policies, by the a comparative study of the incentive policies. At the same time, the writer set Xiamen as an example, analyzed local government R&D incentive policies, And then advised the establishment of the central and local complementary incentives R&D system.There were six chapters in this paper. In the first chapter the writer described the study background, purpose and significance, the definition of related concepts, the structure of the article, as well as innovation and deficiency. In the chapter 2, the author introduced the theoretical basis of R&D incentive policies research systematically, reviewed the relative research at home and abroad.Chapter 3 concerned an analysis on R&D incentive mechanism of tax policy, fiscal policy, monetary policy, as well as intangible assets standards respectively.Chapter 4 was about analysis of mutual influence of the incentive policies, including tax policy and fiscal policy, monetary and fiscal policies, tax policy and intangible assets standards.In the chapter 5, the writer set Xiamen City as a example, analyzed and evaluated R&D incentives policy, and then made a number of suggestions for improving the Xiamen City's R&D incentive policies. In the last chapter, the author introduced the status and shortcomings on China's R&D incentives policies, gave the corresponding countermeasures and suggestions.Based on the analysis of the R&D mechanism of incentive policies, the author analyzed the mutual influence of the R&D incentive policies, and proposed suggestions on establishment and improvement of China's R&D incentive policies evaluation mechanism.At the same time, the writer analyzed R&D Status and incentive policies of Xiamen and found that Xiamen's innovation in the SME incentive policies was quite complete.But there were also some problems, for this, the author reviewed its incentive policies and gave the corresponding suggestions for improvement. In addition, the author analyzed features of R&D incentives of central and local governments, and suggested establishment of the combination of the central and local complementary R&D incentives.