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

Defa Cai (), Xiaoxiao Yu () and Ying Fan
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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

A chapter in Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023), 2024, pp 773-778 from Springer

Abstract: 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.

Keywords: the enterprise income tax reduction; Manufacturing; Effects analysis (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-246-0_94

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DOI: 10.2991/978-94-6463-246-0_94

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