Research on the Influence of Tax Burden on the Research and Development Level of Logistics Enterprises

With the implementation of China’s structural tax reduction policy, the taxation environment and mode of the logistics industry have changed. China is also actively responding to a series of problems arising from the rapid economic development. As the logistics industry is a strategic emerging industry in China, its potential development force is very strong. Improving its R&D and innovation level is conducive to occupying the market opportunity. In terms of logistics industry, China has issued a series of preferential tax policies to encourage R&D innovation, which can bring considerable benefits to China’s economic development by improving the level of R&D. This paper starts with the definition of logistics industry, R&D level and tax burden, determines the data source as the panel data of listed companies in the logistics industry, discusses the relationship between tax burden and enterprise R&D level, and obtains the empirical results that tax burden is positively related to enterprise R&D level and the relationship is significant, and gives policy recommendations based on this conclusion.