Research on the Impact of Tax Incentives on Financial Performance of High-tech Enterprises under the Background of Digital Transformation

Abstract

This paper selects my country's Shanghai and Shenzhen A-share high-tech listed companies from 2013 to 2024 as research samples, and empirically analyzes the impact of income tax incentives on corporate financial performance under the background of digital transformation. The results show that: There is a significant positive correlation between income tax incentives and corporate financial performance; R&D investment plays a partial intermediary effect between the two; As a moderating variable, digital transformation positively strengthens the direct impact of income tax incentives on financial performance and the incentive effect of income tax incentives on R&D investment.