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The regulation of fiscal and tax policies is an imperative prerequisite for improving the regional innovation capability. In view of this, an attempt was made to select 31 provinces and cities in China as the research object from 2009 to 2018, to extract the fiscal and tax policy text encouraging innovation of the Chinese provinces and cities based on Python, and analyze their impact on regional innovation capability from both a text data and numerical data perspective. It is noteworthy that most of the provincial fiscal policies just follow the national fiscal policies. Each province does not formulate fiscal and tax policy according to its own unique characteristics. Fiscal policies and regional innovation capability exhibit significant spatial heterogeneity. Based on the results of the dynamic panel data model, it is seen that the R&D input and industrial structure are the main sources of improving innovation capability. The fiscal expenditure for science and technology, fiscal and tax policy text, macro tax burden, business tax (BT), and value-added tax (VAT) have a significant boosting effect on the regional innovation capability. However, the corporate income tax hinders the regional innovation capability. Finally, through the robustness test of invention patents, it is found that the fiscal and tax policy text, macro tax burden, and business tax still have a positive effect on invention patents, but the role of value-added tax has changed from promotion to obstruction, and the corporate income tax has become a significant obstacle on invention patents. This shows that China should build a tax system that promotes fair competition, reduce the tax burden of enterprises, encourage enterprises to conduct independent R&D, and guide enterprises in the evolution from the low-tech to high-tech innovation by improving the tax structure and fiscal technology expenditures. [ABSTRACT FROM AUTHOR]

The intuitionistic fuzzy entropy has been widely used in measuring the uncertainty of intuitionistic fuzzy sets. In view of some counterintuitive phenomena of the existing intuitionistic fuzzy entropies, this article proposes an improved intuitionistic fuzzy entropy based on the cotangent function, which not only considers the deviation between membership and non-membership, but also expresses the hesitancy degree of decision makers. The analyses and comparison of the data show that the improved entropy is reasonable. Then, a new IF similarity measure whose value is an IF number is proposed. The intuitionistic fuzzy entropy and similarity measure are applied to the study of the expert weight in group decision making. Based on the research of the existing expert clustering and weighting methods, we summarize an intelligent expert combination weighting scheme. Through the new intuitionistic fuzzy similarity, the decision matrix is transformed into a similarity matrix, and through the analysis of threshold change rate and the design of risk parameters, reasonable expert clustering results are obtained. On this basis, each category is weighted; the experts in the category are weighted by entropy weight theory, and the total weight of experts is determined by synthesizing the two weights. This scheme provides a new method in determining the weight of experts objectively and reasonably. Finally, the method is applied to the evaluation of railway reconstruction scheme, and an example shows the feasibility of the method. [ABSTRACT FROM AUTHOR]