Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022)

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Analysis of Tax Burden of Industrial Internet Enterprises and Its Influencing Factors

Authors
Defa Cai1, *, Yang Chen1
1School of Finance and Public Administration, Harbin University of Commerce, Harbin, China
*Corresponding author. Email: abcd04754@126.com
Corresponding Author
Defa Cai
Available Online 14 December 2022.
DOI
10.2991/978-94-6463-054-1_22How to use a DOI?
Keywords
Industrial Internet; Tax burden; Tax policy
Abstract

Since the concept of “Industrial Internet” was first proposed in 2012, the “14th Five-Year Plan” and the outline of the long-term goals for 2035, the industrial Internet has been listed as a key industry in the digital economy. By applying SPSS statistical analysis software, this paper takes 66 listed companies in the industrial Internet industry from 2016 to 2021 as the research object, incorporates profitability, operating capacity, financial structure, and asset size into the research framework, and selects descriptive statistics in combination with preferential tax policies. And multiple linear regression to analyze the impact of four factors on corporate tax burden. The results show that: operating capacity, financial structure, and asset size are all negatively correlated with tax burden, while profitability is positively correlated with tax burden. Enterprises should pay attention to tax planning and risk management, and the government should increase tax cuts, improve preferential tax policies, and inject new momentum into the development of the industrial Internet industry.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2022
ISBN
978-94-6463-054-1
ISSN
2352-5428
DOI
10.2991/978-94-6463-054-1_22How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Defa Cai
AU  - Yang Chen
PY  - 2022
DA  - 2022/12/14
TI  - Analysis of Tax Burden of Industrial Internet Enterprises and Its Influencing Factors
BT  - Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022)
PB  - Atlantis Press
SP  - 193
EP  - 198
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-054-1_22
DO  - 10.2991/978-94-6463-054-1_22
ID  - Cai2022
ER  -