Tax preference, financing constraints and enterprise investment efficiency—Experience, of China’s enterprises investment

• Liangliang Zhai ,

  Contributed equally to this work with: Liangliang Zhai, Yujing Feng

  Roles Data curation, Formal analysis, Visualization, Writing – review & editing

  Affiliation School of International Trade and Economics, Shandong University of Finance and Economics, Jinan, China

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• Yujing Feng ,

  Contributed equally to this work with: Liangliang Zhai, Yujing Feng

  Roles Funding acquisition, Methodology, Writing – original draft

  * E-mail: fyj.ybyq@163.com

  Affiliation Institute of Finance and Public Management, Anhui University of Finance and Economics, Bengbu, China

  https://orcid.org/0000-0002-6173-5081

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• Fumin Li ,

  Roles Supervision, Visualization

  ¶‡ These authors also contributed equally to this work.

  Affiliation Shandong Longquan Law Firm, Jinan, China

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• Liping Zhai

  Roles Resources, Writing – review & editing

  ¶‡ These authors also contributed equally to this work.

  Affiliation Shandong Pingyin Rural Comercial Bank Co., Ltd, Jinan, China

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