The influence of government industrial policy on the quality of enterprise innovation has always been a hot issue in the field of industrial economy. This paper takes the government tax incentives as the starting point, and selects the data of 2,495 listed Chinese A-share companies in 2014-2020 as the sample to empirically investigate the impact of the government tax incentives on the quality of enterprise innovation. The empirical results show that the tax incentives have significantly improved the quality of enterprise innovation. This study provides some experience basis for the government to promote the improvement of enterprise innovation quality through preferential tax policies.

Lingyun Song, Shiyun Hu. Research on the influence of tax incentives on the quality of enterprise innovation. Academic Journal of Business & Management (2023) Vol. 5, Issue 26: 46-51. https://doi.org/10.25236/AJBM.2023.052608.

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