Analytic hierarchy process and research on tax incentive policies to enterprise innovation performance influence

摘要

Nowadays, economic construction is primary mission of China. However main impetus that drives Chinese economic continuous development is from Chinese economic structural innovation, from which innovation on enterprises is core of impetus. To find out tax incentive policies influential aspects on enterprise innovation, the paper according to analytic hierarchy process, it gets that in case considering the structure of enterprise network, technical system, enterprise policy and social resources as well as other influence factors, tax incentive policies to enterprise innovation performance influence links are mainly as income tax preferential, the transformation of scientific achievements, technology and equipment updates such three links. Therefore, it gets Chinese tax incentive policies most influential link on enterprise innovation performance, and makes Chinese economic development corresponding policies for these links.