Fixed Effect Regression Model Based on STATA Analysis to Study the Impact of R&D Expense Plus Deduction Policy on TFP

Wen Zhang

2022

Abstract

This paper selects the data of China's A-share listed companies from 2015 to 2021 as a sample to study the impact of R D expenditure plus deduction on total factor productivity of enterprises. Using STATA measurement software, this paper constructs a fixed effect regression model and observes its linear regression relationship with the R D expenditure plus deduction preference intensity as the independent variable and TFP as the dependent variable. The results show that the implementation of the R D expenditure plus deduction policy has significantly improved the TFP level, and the policy incentive effect of non-state-owned enterprises and small-scale enterprises is more significant. Finally, based on the regression conclusion, some suggestions are put forward to improve the preferential tax policy of R D expense deduction.

Paper Citation

in Harvard Style

Zhang W. (2022). Fixed Effect Regression Model Based on STATA Analysis to Study the Impact of R&D Expense Plus Deduction Policy on TFP. In Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME; ISBN 978-989-758-636-1, SciTePress, pages 517-521. DOI: 10.5220/0012035900003620

in Bibtex Style

@conference{icemme22,
author={Wen Zhang},
title={Fixed Effect Regression Model Based on STATA Analysis to Study the Impact of R&D Expense Plus Deduction Policy on TFP},
booktitle={Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME},
year={2022},
pages={517-521},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0012035900003620},
isbn={978-989-758-636-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME
TI - Fixed Effect Regression Model Based on STATA Analysis to Study the Impact of R&D Expense Plus Deduction Policy on TFP
SN - 978-989-758-636-1
AU - Zhang W.
PY - 2022
SP - 517
EP - 521
DO - 10.5220/0012035900003620
PB - SciTePress