Research on the Impact of Credit Environment on Enterprises’ Enjoyment of Tax Incentives

DOI

10.2991/978-94-6463-752-6_42How to use a DOI?

Keywords

credit environment; tax incentives; Degree of tax incentives

Abstract

In recent years, as an important external system, the credit environment has gradually received the attention and attention of enterprises. As an important policy enjoyed by enterprises, tax incentives will inevitably be affected by the credit environment. Based on this, this paper uses the data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2020 to empirically test the target problem, and finds that the credit environment is negatively correlated with the degree of tax incentives enjoyed by enterprises, and the higher the credit environment score, the lower the degree of tax incentives enjoyed by enterprises, and puts forward relevant suggestions.

Copyright

© 2025 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  - Haorui Zhai
PY  - 2025
DA  - 2025/06/07
TI  - Research on the Impact of Credit Environment on Enterprises’ Enjoyment of Tax Incentives
BT  - Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025)
PB  - Atlantis Press
SP  - 390
EP  - 395
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-752-6_42
DO  - 10.2991/978-94-6463-752-6_42
ID  - Zhai2025
ER  -