The relationship between tax incentives and technological innovation efficiency of high-tech enterprises has been widely studied. EBM model to is used calculate innovation efficiency and investigate the relationship between them. It is found that the technological innovation efficiency of ICT industry in Shanghai is not high, which decreases first and then increases. Tax rate preference can promote the improvement of enterprise technological innovation efficiency, while tax base preference cannot. Further research shows that in non-state-owned enterprises or large-scale enterprises, tax preferential policies can better promote the improvement of enterprise technological innovation efficiency. Based on the micro perspective, this paper enriches the relevant literature and provides some reference for the government to formulate relevant tax policies.