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

Defa Cai () and Yang Chen
Additional contact information
Defa Cai: Harbin University of Commerce, School of Finance and Public Administration
Yang Chen: Harbin University of Commerce, School of Finance and Public Administration

A chapter in Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022), 2023, pp 193-198 from Springer

Abstract: 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.

Keywords: Industrial Internet; Tax burden; Tax policy (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-054-1_22

Ordering information: This item can be ordered from
http://www.springer.com/9789464630541

DOI: 10.2991/978-94-6463-054-1_22

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().