Title :
Notice of Retraction
An Analysis on the Effects of R&D Investment by Tax Incentive Policies in China
Author :
Wang Wenliang ; Xu Pengfei
Author_Institution :
Coll. of Inf. & Manage. Sci., Henan Agric. Univ., Zhengzhou, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
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.
Keywords :
investment; regression analysis; research and development; taxation; China tax incentive policy; corporate income tax; intramural expenditure; personal income tax; regression model; research and development investment; value added tax; Analytical models; Data models; Europe; Investments; Linear regression; Personnel; Technological innovation;
Conference_Titel :
Management and Service Science (MASS), 2010 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-5325-2
DOI :
10.1109/ICMSS.2010.5577029
