Research on the Impact of Tax Incentives on Total Factor Productivity of Enterprises

DOI

10.2991/978-94-6463-598-0_57How to use a DOI?

Keywords

Tax incentives; Total factor productivity; Enterprise innovation

Abstract

The new round of technological revolution provides strategic opportunities for high-quality development. In the pursuit of the country's new development concept and high-quality development path, total factor productivity is the core factor that determines economic output. This article takes A-share listed companies in Shanghai and Shenzhen from 2012 to 2022 as the research object, and through theoretical and empirical analysis, determines the positive impact of tax preferential policies on improving the overall production efficiency of enterprises. Finally, this article suggests fully leveraging the economic effects brought about by tax incentives policies.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Yueru Sheng
PY  - 2024
DA  - 2024/12/19
TI  - Research on the Impact of Tax Incentives on Total Factor Productivity of Enterprises
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 541
EP  - 547
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_57
DO  - 10.2991/978-94-6463-598-0_57
ID  - Sheng2024
ER  -