An Empirical Test of Tax Incentives Enabling Highquality Development of High-tech Enter

In the new normal of the economy, deeply understanding the internal logic of high-quality development in enterprises is of great significance. Tax incentives are a key measure to support the high-quality growth of companies. Through studying listed high-tech enterprises and using mediation models and heterogeneity analysis, the relationship between tax incentives and high-quality development of enterprises is explored in depth. The findings reveal that tax incentives significantly promote the high-quality development of high-tech enterprises. This effect is mainly achieved through two pathways: encouraging enterprises to increase investment in innovation, and alleviating financing constraints for enterprises. Especially in industries with fierce competition and less developed economic regions, the effects of tax incentives are more pronounced.