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
维普
万方数据