Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023)

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Analysis of the Effects of the Enterprise Income Tax Reduction Policy on the Manufacturing Industry in Heilongjiang Province

Authors
Defa Cai1, *, Xiaoxiao Yu1, *, Ying Fan1
1School of Public Finance and Administration, Harbin University of Commerce, Harbin, China
*Corresponding author. Email: abcd04754@126.com
*Corresponding author. Email: yuxiaoxiao0612@163.com
Corresponding Authors
Defa Cai, Xiaoxiao Yu
Available Online 26 September 2023.
DOI
10.2991/978-94-6463-246-0_94How to use a DOI?
Keywords
the enterprise income tax reduction; Manufacturing; Effects analysis
Abstract

This study employs the difference-in-differences model as the empirical analysis framework, and selects the annual reports data of 20 listed enterprises in Heilongjiang Province from 2016 to 2021 as samples, in which 10 listed enterprises in manufacturing are used as the processing group, and 10 listed enterprises in non-manufacturing are used as the control group. Taking the tax reduction policy to reduce tax burden effect as the starting point, the current enterprise income tax reduction and exemption policy for small and micro-profit enterprise was selected to put forward a hypothesis, establish a model, and select several relevant variables for analysis. Finally, the model passed the parallel trend test, descriptive statistics, empirical analysis and robustness test.

Copyright
© 2024 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 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
26 September 2023
ISBN
978-94-6463-246-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-246-0_94How to use a DOI?
Copyright
© 2024 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  - Xiaoxiao Yu
AU  - Ying Fan
PY  - 2023
DA  - 2023/09/26
TI  - Analysis of the Effects of the Enterprise Income Tax Reduction Policy on the Manufacturing Industry in Heilongjiang Province
BT  - Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023)
PB  - Atlantis Press
SP  - 773
EP  - 778
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-246-0_94
DO  - 10.2991/978-94-6463-246-0_94
ID  - Cai2023
ER  -