Author(s)

Yizhen Bai ¹, Haiyan Zhao ¹

Affiliation(s)

¹ Business School, Lingnan Normal University, Cunjin St, Zhanjiang, China

Corresponding Author

Haiyan Zhao

ABSTRACT

This paper mainly focuses on the domestic listed software and information technology service industry as the main research object, using literature analysis and empirical analysis, using the financial data of listed companies in the software and information technology service industry from 2016 to 2020 as samples, establishing regression models to test the impact of corporate income tax preferences on financial performance and giving corresponding policy recommendations. The empirical results show that corporate income tax incentives have a facilitating effect on the financial performance of the software and information technology service industry; revenue-to-asset ratio and Cost-to-asset ratio are positively and negatively correlated with financial performance, respectively; and asset-to-liability ratio is negatively correlated with financial performance.

KEYWORDS

corporate income tax preferential policy, financial performance, software and information technology services

CITE THIS PAPER

Yizhen Bai, Haiyan Zhao, Research on the Influence of Corporate Income Tax Preferential Policy on Financial Performance: Based on Software and Information Technology Services. Accounting and Corporate Management (2022) Vol. 4: 30-40. DOI: http://dx.doi.org/10.23977/acccm.2022.040404.

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