IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-246-0_94.html

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

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

Author

Listed:
  • Defa Cai

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

  • Xiaoxiao Yu

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

  • Ying Fan

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

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.

Suggested Citation

  • Defa Cai & Xiaoxiao Yu & Ying Fan, 2024. "Analysis of the Effects of the Enterprise Income Tax Reduction Policy on the Manufacturing Industry in Heilongjiang Province," Advances in Economics, Business and Management Research, in: Shehnaz Tehseen & Mohd Naseem Niaz Ahmad & Rafia Afroz (ed.), Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023), pages 773-778, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-246-0_94
    DOI: 10.2991/978-94-6463-246-0_94
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-246-0_94. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.