By referring to the relevant literature on tax incentives and innovation incentive policies, this paper follows the idea of "theoretical basis - effect difference - influencing factors" to sort out the theoretical logic of policy implementation, the effect on enterprise innovation and the internal and external influencing factors. The results show that: Existing studies start from the policy and use different perspectives to test the impact on enterprise innovation, and this impact will draw different conclusions with different factors such as region, time and perspective, but the overall positive incentive effect. In the future, we hope to find new and valuable research ideas and deeply explore the mechanism of policy influence.

Shiyun Hu, Lingyun Song, Ziqian Chen. Innovation incentive and enterprise innovation prospect. Academic Journal of Business & Management (2024) Vol. 6, Issue 3: 47-53. https://doi.org/10.25236/AJBM.2024.060305.

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