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

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

Author

Listed:
  • Defa Cai

    (Harbin University of Commerce, School of Finance and Public Administration)

  • Yang Chen

    (Harbin University of Commerce, School of Finance and Public Administration)

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.

Suggested Citation

  • Defa Cai & Yang Chen, 2023. "Analysis of Tax Burden of Industrial Internet Enterprises and Its Influencing Factors," Advances in Economics, Business and Management Research, in: Vilas Gaikar & Min Hou & Sikandar Ali Qalati (ed.), Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022), pages 193-198, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-054-1_22
    DOI: 10.2991/978-94-6463-054-1_22
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