Variables | symbols | Descriptions |

Dependent Variable | IPATENT | The natural logarithm is taken after the number of patent applications for inventions of enterprises is added to 1 |

Independent Variables | SUB | 1 = Get Government Subsidies, 0 = No government subsidies |

GRO | Grouping variables of R&D tax super-deduction Policy | |

POL | 1 = Treatment group, 0 = Control group | |

Control Variables | ASSET | Logarithm of total assets of a company |

TAXR | Enterprise income tax rate | |

LEV | Asset-liability ratio | |

GROWTH | Income growth rate | |

AGE | Sample year minus year of establishment plus 1 | |

CASH | Net operating cash flow divided by final total assets |