宿州学院学报2024，Vol.39Issue(11)：42-48,7.DOI:10.3969/j.issn.1673-2006.2024.11.009
减税激励对建筑企业绩效的影响及机制分析
Analysis on the Impact of Tax Reduction Incentive on the Performance of Construction Enterprises and Its Mechanism
杨金鹏 1赵广玉2
作者信息
- 1. 中国十七冶集团有限公司,安徽 马鞍山,243001||安徽工业大学商学院,安徽 马鞍山,243032
- 2. 中国十七冶集团有限公司,安徽 马鞍山,243001
- 折叠
摘要
Abstract
As one of the pillar industries supporting China's economic development,the construction industry may experience particularly significant incentive effects from tax reduction policies due to its unique attributes.This pa-per utilizes data from A-share listed construction companies spanning from 2008 to 2019 and employs panel models and mediation effect models to analyze the incentive effects of tax reduction policies on construction companies and the mediating role played by internal control.The research findings indicate that tax reduction has a significant in-centive effect on the performance of construction companies;however,the nature,scale,and geographical location of construction companies can lead to variations in the incentive effects of tax reduction.In the process of tax reduction influencing the performance of construction companies,internal control demonstrates a partial mediating effect.In light of this,corresponding policy recommendations are proposed.关键词
减税激励/建筑企业绩效/内部控制Key words
Tax reduction incentives/Construction enterprise performance/Internal control分类
管理科学引用本文复制引用
杨金鹏,赵广玉..减税激励对建筑企业绩效的影响及机制分析[J].宿州学院学报,2024,39(11):42-48,7.
