Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective

Table 6

Tax incentive policies-innovation input (high-tech) model.

Variables	(6)	(6)
	Non-high-tech	High-tech
Taxincen	4.173	3.312
	(6.47)	(4.92)
Lnasset	0.759	0.971
	(21.43)	(23.32)
Asset-liab	−0.415	0.022
	(−1.76)	(0.09)
ROA	2.480	1.481
	(5.64)	(2.82)
Constant	0.820	−3.527
	(1.09)	(−4.06)
Observations	767	270
R-squared	0.427	0.732

t-statistics in parentheses , , .