Reciprocity and Repay:Policy of R&D Additional Deduction and Technological Innovation Responsibility
The additional deduction of R&D is a preferential tax policy which plays an important role in reducing the tax burden and en-courage enterprises to increase R&D investment.Based on the resource allocation and stakeholder theories,this paper takes BYD,Fux-ing Pharmaceutical,Baosteel and Liugong Machinery as the case companies to understand the technological innovation responsibility from five dimensions:consumers,government,community,employees,and non-governmental organizations.Then analyzes the influ-ence path and effect of R&D additional deduction of tax incentives on the technological innovation responsibility of enterprises.The re-sults show that the R&D additional deduction can affect the innovation responsibility of enterprises through enhancing the innovation a-bility of enterprises and increasing the attention of the government and the society.From the perspective of the impact on the case enter-prises,the effect of scientific technological innovation responsibility is significant on the consumers,government,community and em-ployees,but the relationship of scientific technological innovation responsibility should be strengthened in the dimension of non-govern-mental organizations.