Optimization of Tax Business Environment and Breakthrough in Enterprises' Key Technologies

At present, China's economy has shifted from a high-speed growth stage to a high-quality development stage. The achievement of breakthroughs in key technologies by enterprises is not only related to the improvement of their own core competitiveness, but also a strategic fulcrum for building a modern industrial system and consolidating the foundation of national security and development. Based on the data of A-share listed companies from 2015 to 2023, this paper takes the pilot policy of tax "streamlining administration, optimizing services and delegating power" as a quasi-natural experiment, constructs a multi-period difference-in-differences model, and conducts empirical analysis to examine the impact and mechanism of the optimization of the tax business environment on enterprises' breakthroughs in key technologies. The above conclusions reveal the economic benefits brought by the optimization of the tax business environment, and provide empirical evidence and useful enlightenment for China to continuously promote and deepen the optimization of the tax business environment and advance high-quality economic development.