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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Influence of Preferential Tax Policies on Enterprise Accounting Decision-making

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DOI: 10.25236/ieesasm.2023.063


Tianjun Zhao

Corresponding Author

Tianjun Zhao


The purpose of this study is to deeply explore the influence of preferential tax policies on enterprise accounting decision-making, and to conduct an empirical study from three aspects: capital structure, investment decision-making and earnings distribution strategy by establishing a comprehensive model. Using the method of regression analysis, this study uses a wide range of financial data and tax policy indicators to conduct a comprehensive empirical test of the model. The results show that the level of tax incentives has a significant impact on the capital structure of enterprises. The level of tax incentives has a direct and positive impact on the investment decision of enterprises. A higher level of tax incentives encourages enterprises to invest more actively in order to maximize tax relief and deduction. In the environment of higher tax incentives, enterprises are more willing to keep the surplus for reinvestment rather than directly distribute it to shareholders. This study provides in-depth empirical analysis and reveals the multi-level influence of tax preferential policies in shaping enterprise accounting decisions. This provides substantial enlightenment to enterprise managers, policy makers and investors, and provides valuable reference for future research and practice.


Tax Policies; Accounting Decision-making; Enterprise