etlЭкономика. Налоги. ПравоEconomics, taxes & law1999-849X2619-1474Финансовый университет при Правительстве Российской Федерации10.26794/1999-849X-2022-15-2-117-127etl-47Research ArticleМИРОВАЯ ЭКОНОМИКАWORLD ECONOMYНалоговые льготы и субсидии как инструменты развития экономики впечатлений: китайский опытTax Incentives and Subsidies as Tools for Developing the Impression Economy: Chinese Experiencehttps://orcid.org/0000-0003-0556-2195СяофэнДАЙХiaofengDAI

ДАЙ Сяофэн — аспирант 

Санкт-Петербург

DAI Xiaofeng — Postgraduate student 

St. Petersburg

st080708@student.spbu.ruСанкт-Петербургский государственный университетРоссияSt. Petersburg State UniversityRussian Federation202209052025152117127Copyright © Сяофэн Д., 20252025Сяофэн Д.Хiaofeng D.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://etl.fa.ru/jour/article/view/47

Объект исследования — экономика впечатлений Китая.

Предмет исследования — влияние налоговых льгот и прямых государственных субсидий на размер инвестиций в научно-исследовательскую деятельность предприятий в экономике впечатлений Китая.

Цель работы — на основе выявления оптимального способа государственной поддержки развития экономики впечатлений в условиях тесной интеграции культуры и технологий в современной экономике предложить фискальные инструменты, направленные на оптимизацию деятельности в сфере экономики впечатлений в Китае. В статье анализируются современные меры фискальной поддержки развития экономики впечатлений в Китае, а также проверяется оправданность стимулирования научно-исследовательской деятельности предприятий экономики впечатлений КНР исходя из перспектив их роста посредством направления прямых государственных субсидий и  предоставления  налоговых льгот. При  этом  оценивается  сила  воздействия  соответствующих фискальных инструментов поддержки экономики впечатлений. Установлено, что налоговые льготы могут способствовать активизации научно-исследовательской деятельности китайских предприятий в секторе экономики впечатлений и их эффект от налоговых льгот может быть более значительным, чем от прямых государственных субсидий. В целях исследования используется модель множественной линейной регрессии. Анализируются факторы, способствующие эффективной научно-исследовательской деятельности предприятий и организаций.

Делается вывод о необходимости дальнейшего усиления налоговых стимулов для предприятий в китайской экономике в постпандемийное время. Предлагаются фискальные меры, направленные на развитие экономики впечатлений в Китае.

The object of the study is the economy of impressions of China. The subject of the study is the impact of tax incentives and direct government subsidies on the amount of investment in research activities of enterprises in the impression economy of China.

The purpose of the work is to propose fiscal instruments aimed at optimizing activities in the field of the impression economy in China based on identifying the optimal way of state support for the development of the impression economy in conditions of close integration of culture and technology in the modern economy. The article analyzes modern measures of fiscal support for the development of the impression economy in China, and also checks the justification for stimulating the research activities of enterprises of the impression economy of the People’s Republic of China based on the prospects for their growth through direct government subsidies and the provision of tax benefits. At the same time, the impact of the relevant fiscal instruments to support the impression economy is assessed. It has been established that tax incentives can contribute to the activation of research activities of Chinese enterprises in the impressions economy sector and their effect from tax incentives may be more significant than from direct government subsidies. For the purposes of the study, a model of multiple linear regression is used. The factors contributing to the effective research activities of enterprises and organizations are analyzed.

It is concluded that it is necessary to further strengthen tax incentives for enterprises in the Chinese economy in the post-pandemic period. Fiscal measures aimed at developing the impression economy in China are proposed.

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The authors declare that there are no conflicts of interest present.