ไม่มีข้อมูลบทคัดย่อภาษาไทย
Entrepreneurship and innovation became a national development strategy encouraging college students to return home and start businesses. At the same time, the Chinese government issued a series of policy documents to support college students returning to their hometowns to start businesses in boosting the economy and developing business opportunities in Nanchong City. The importance of fiscal and taxation policy showed the essential consideration for returning to college in their business startup in entrepreneurial satisfaction. The purpose of this study was to investigate the significant difference in entrepreneurial satisfaction of returning Nanchong college students' attitudes toward different control variables (gender, income, study major, and living area) based on government-supporting policies; to examine the influencing mechanism of the Nanchong college students' entrepreneurial satisfaction based on supply and environmental policies; and to suggest feasible suggestions on improved returning Nanchong college students' attitude and perception of local entrepreneurial satisfaction through the supportive government fiscal and tax policies. Four hundred fifty completed questionnaires of returning college students in Nanchong City were collected through the online WeChat platform by random sampling between March and April 2023. The results showed supply and environment policies significantly impacted entrepreneurial satisfaction with government fiscal and tax support policies. Further suggestions based on financial support, financial subsidy, service policy, tax incentive, environment creation, entrepreneurial platform, and infrastructure construction would also be essential for the policy recognition by returning students.