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This paper takes 410 companies listed on GEM in 2015-2017 as a sample, and uses R&D investment as a mediator to study the impact of tax incentives on firm performance and explore the mediating effects of R&D investment. The empirical results show that tax incentives have a significant positive effect on corporate performance and R&D investment; corporate R&D investment has a partial mediating effect between tax incentives and firm performance. Therefore, GEM listed companies should effectively use tax incentives and increase R&D investment to improve corporate performance. 税收优惠、研发投入与企业绩效——基于中介效应的实证研究

Tax Preferential, R&D Investment and Enterprise Performance—An Empirical Study Based on Mediating Effect