This paper intends to examine the change of R&D fiscal policies in China since 1978 and its impact on China's drive to become an innovation‐oriented country.
This paper adopts an archive approach and undertakes an overview of the policy changes and their implications.
It is found that policy changes have gradually made enterprises the focal point of the national innovation system and that correspondingly a new financial and fiscal mechanism has been created to create incentives for innovation in firms.
This paper provides a comprehensive overview of the changing financial and fiscal policies in support of technological innovation in China.
Ding, X., Li, J. and Wang, J. (2008), "In pursuit of technological innovation", Journal of Small Business and Enterprise Development, Vol. 15 No. 4, pp. 816-831. https://doi.org/10.1108/14626000810917889Download as .RIS
Emerald Group Publishing Limited
Copyright © 2008, Emerald Group Publishing Limited