The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system
1
Department of Logistics and Maritime Studies, School of Business, Hong Kong Polytechnic University, Hong Kong, China
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Publication type: Journal Article
Publication date: 2024-07-01
scimago Q1
wos Q1
SJR: 1.372
CiteScore: 7.3
Impact factor: 5.6
ISSN: 10590560, 18738036
Abstract
This article will analyze the incentive effect of the value-added tax rate reduction policy on enterprise innovation from the perspective of enterprise quality management. The research results indicate that: (1) the reduction of value-added tax rate has an incentive effect on the innovation activities of enterprises; (2) There is a positive moderating effect of enterprise quality management on the reduction of value-added tax rate and the innovation and research and development activities of enterprises; (3) The reduction of value-added tax rate has a more significant incentive effect on innovation in the eastern region of China, state-owned enterprises, and relatively larger enterprises.
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8
Total citations:
8
Citations from 2024:
8
(100%)
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GOST
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Huang X. et al. The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system // International Review of Economics and Finance. 2024. Vol. 94. p. 103385.
GOST all authors (up to 50)
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Huang X., Hu X., Huang B., Huang B. The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system // International Review of Economics and Finance. 2024. Vol. 94. p. 103385.
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RIS
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TY - JOUR
DO - 10.1016/j.iref.2024.103385
UR - https://linkinghub.elsevier.com/retrieve/pii/S1059056024003770
TI - The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system
T2 - International Review of Economics and Finance
AU - Huang, Xuteng
AU - Hu, Xuandie
AU - Huang, Bihui
AU - Huang, Beijia
PY - 2024
DA - 2024/07/01
PB - Elsevier
SP - 103385
VL - 94
SN - 1059-0560
SN - 1873-8036
ER -
Cite this
BibTex (up to 50 authors)
Copy
@article{2024_Huang,
author = {Xuteng Huang and Xuandie Hu and Bihui Huang and Beijia Huang},
title = {The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system},
journal = {International Review of Economics and Finance},
year = {2024},
volume = {94},
publisher = {Elsevier},
month = {jul},
url = {https://linkinghub.elsevier.com/retrieve/pii/S1059056024003770},
pages = {103385},
doi = {10.1016/j.iref.2024.103385}
}