Academic Journal of Business & Management,
Год журнала:
2023,
Номер
5(21)
Опубликована: Янв. 1, 2023
Strengthen
the
dominant
position
of
scientific
and
technological
innovation
enterprises,
give
play
to
leading
supporting
role
key
create
a
good
environment
conducive
growth
small
medium-sized
promote
deep
integration
capital
chain
talent
in
industrial
chain.
High-tech
enterprises
are
main
force
high-quality
development.
China
has
issued
series
preferential
tax
policies
support
encourage
development
high-tech
enterprises.
However,
there
still
some
areas
that
need
be
improved
optimized
formulation,
implementation
practical
application
tax-related
China.
This
paper
mainly
analyzes
existing
problems
from
three
dimensions:
corporate
income
tax,
personal
value-added
puts
forward
suggestions
opinions,
with
view
realizing
more
rational
for
International Journal of Emerging Markets,
Год журнала:
2024,
Номер
unknown
Опубликована: Авг. 30, 2024
Purpose
Firms
in
emerging
economies
are
generally
at
a
disadvantage
terms
of
resources,
which
may
limit
their
digital
transformation.
The
Chinese
government
has
designed
and
promulgated
series
wind
power
policies
from
the
perspectives
support
regulation.
former
provides
scarce
resources
for
enterprises
thus
alleviating
financial
constraints.
While
latter
increases
demands
advanced
technologies,
thereby
triggering
resource
bricolages.
This
study
aims
to
clarify
impact
industrial
policy
on
transformation
industry,
role
financing
constraint
bricolage
above
relationship.
Design/methodology/approach
Based
data
listed
companies
industry
2006
2021,
this
clarifies
mechanism
firm
with
fixed
effect
regression
models.
Findings
Empirical
results
indicate
that
both
supportive
regulatory
cornerstone
industry.
Financial
bricolage,
respectively,
mediate
policies.
However,
mix
inhibits
Moreover,
more
effective
state-owned
enterprises,
as
well
economically
underdeveloped
regions.
Research
limitations/implications
investigates
path
intervention
driving
resource-related
perspective
(i.e.
bricolage),
its
analytical
framework
can
be
extended
based
other
theories.
combined
effects
cross-sectoral
(e.g.
infrastructure
policy)
further
assessed.
marginal
net
benefit
calculated
determine
whether
it
is
worthwhile.
Practical
implications
emphasizes
necessity
economies.
governments
should
align
targets,
recipients
modify
process
different
categories
optimize
effectiveness
mix.
Given
varies
among
competent
agencies
design
promulgate
differentiated
heterogeneity
firms
improve
efficiency
Originality/value
one
earliest
explorations
policies’
renewable
energy
sector
economies,
providing
new
evidence
institutional
theory.
Meanwhile,
introduces
into
research
attempts
uncover
Besides,
expand
understanding
complex
system,
assesses
