R&D Incentive Policy and Upgrading of Enterprise Human Capital Structure

Meitong Liu ()
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Meitong Liu: Anhui University, School of Economics

A chapter in Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023), 2024, pp 312-319 from Springer

Abstract: Abstract Skilled personnel are an important part of enterprise human capital, and also a key resource for enterprises to carry out R&D and innovation activities. This paper takes the policy of additional deduction for R&D expenses as the entry point, uses the data of A-share pharmaceutical manufacturing enterprises from 2016 to 2021, and empirically tests the impact of tax incentive policies on the upgrading of enterprise human capital structure through the fixed effect model. The study found that the additional tax deduction for R&D expenses increased the demand of enterprises for R&D personnel by easing the financing constraints of enterprises, and promoted the upgrading of the human capital structure of enterprises. According to the research results, this paper puts forward relevant suggestions such as refining and expanding the preferential scope and strengthening skills education.

Keywords: policy of additional deduction for R&D expense; upgrading of human capital structure; pharmaceutical industry; tax incentives (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-368-9_36

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DOI: 10.2991/978-94-6463-368-9_36

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