Research Status and Prospects of Tax Preference and Enterprise Innovation

Innovation is the new engine driving China’s economic development. Tax preferences are an important means for the government to stimulate enterprises to innovate. In order to fully understand the research status of tax incentives and enterprise innovation at home and abroad, this paper firstly conducted a visualized analysis of the research status based on CiteSpace software, and then combed the main conclusions of existing research from two aspects: tax preferences and innovation input, tax preferences and innovation output. This paper found that there are still some limitations in tax incentives and enterprise innovation. The relationship between tax incentives and innovation quality is expected to become a hot research topic in the future.