Ting-Yu-,-Qiang-Guo-,-Shi-Yong-Gao-,-Hui-Xiao Wang

The Study of the Impact Mechanism of R&D Expense Super-deduction on Green Innovation of High-tech Enterprises in the Context of the Digital Economy

As the digital economy improves by leaps and bounds, new factor conditions are provided for corporate green innovation. In the meantime, the R&D expense super-deduction policy has become a vital fiscal and tax instrument for incentivizing high-tech enterprises to conduct low-carbon technology R&D. Nevertheless, existin...