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<p>Based on the perspective of R&amp;D manipulation, this paper studies the impact of income tax preferences on the innovation performance of high-tech enterprises. The study utilizes an extended dataset (2013–2023) to capture evolving policy impacts. The results show that: income tax preferences have a positive impact on the innovation performance of high-tech enterprises; preferential policies have a positive impact on the phenomenon of R&amp;D manipulation of high-tech enterprises; the R&amp;D manipulation has a negative moderating effect on the relationship between income tax preferences and innovation performance, i.e., when the phenomenon of R&amp;D manipulation is more serious, the promotion effect of income tax preferences on innovation performance will be weaker. That is, when the R&amp;D manipulation phenomenon of enterprises is more serious, the promotion effect of income tax incentives on innovation performance will be weakened. The research in this paper brings important evidence to the conclusion about the relationship between tax incentives and innovation performance and the moderating effect of R&amp;D manipulation on the relationship between tax incentives and innovation performance, which can effectively expand the scope of research on high-tech enterprises.</p>

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Income Tax Benefits, R&D Manipulation and Corporate Innovation Performance -An Empirical Study Based on High-Tech Listed Companies

  • 期刊论文

  • 发表日期：

    2026年3月3日

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  • Yang Dong,
  • Haiying Pan

摘要

Based on the perspective of R&D manipulation, this paper studies the impact of income tax preferences on the innovation performance of high-tech enterprises. The study utilizes an extended dataset (2013–2023) to capture evolving policy impacts. The results show that: income tax preferences have a positive impact on the innovation performance of high-tech enterprises; preferential policies have a positive impact on the phenomenon of R&D manipulation of high-tech enterprises; the R&D manipulation has a negative moderating effect on the relationship between income tax preferences and innovation performance, i.e., when the phenomenon of R&D manipulation is more serious, the promotion effect of income tax preferences on innovation performance will be weaker. That is, when the R&D manipulation phenomenon of enterprises is more serious, the promotion effect of income tax incentives on innovation performance will be weakened. The research in this paper brings important evidence to the conclusion about the relationship between tax incentives and innovation performance and the moderating effect of R&D manipulation on the relationship between tax incentives and innovation performance, which can effectively expand the scope of research on high-tech enterprises.