Analysis of the Impact of Tax Incentive Policies on the High-Quality Development of Digital Agriculture

DOI: https://doi.org/10.62517/jse.202511303

Author(s)

Defa Cai, Yingxin Li, Wei Gao *

Affiliation(s)

School of Public Finance and Administration, Harbin University of Commerce, Harbin, China *Corresponding author

Abstract

This paper adopts the difference-in-differences model as the empirical analysis model, selects the data of agricultural listed companies from 2014 to 2024 as the research sample, and takes the tax reduction effect and the promotion of digital transformation effect of agricultural tax policies as the starting point. It proposes hypotheses, establishes models, and selects multiple related variables for research based on the current agricultural enterprise VAT carry-forward tax refund policy, the additional deduction policy for R&D expenses of technology-based enterprises, and the tax deduction policy for equipment and tools before tax for high-tech enterprises. The results show that tax burden has a significant incentive effect on the development of digital agriculture.

Keywords

Digital Agriculture; High-Quality Development; Tax Incentive Policies

References

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