value-added tax (product-specific) in China impact their domestic SMEs' R&D investment and R&D output. We find that a …

targeted policies of corporate tax credits (firm-specific) and value-added tax credits (product-specific) in China impact the …

"Since the onset of the twelfth Five-Year Plan, China has been at the forefront as an innovative nation based on a … systematic fiscal and taxation policies. This book analyses the status quo and possible optimization of China's fiscal and … taxation policies. By drawing comparisons with other countries, as well as a practical investigation into the lessons China has …