Author(s)

Defa Cai ¹, Minhui Sun ¹, Mingze Gao ¹

Affiliation(s)

¹ School of Public Finance and Administration, Harbin University of Commerce, Harbin, China

Corresponding Author

Mingze Gao

ABSTRACT

The report of the 20th National Congress of the Communist Party of China proposed that we must develop the digital economy and promote the digital and intelligent transformation of manufacturing industry. By constructing a model, this paper analyzes the tax factors affecting the digital transformation of manufacturing enterprises in Heilongjiang Province, and draws a conclusion that the tax incentive policy mainly promotes the digital transformation of manufacturing enterprises by reducing the corporate income tax burden.

KEYWORDS

Manufacturing industry; Digital transformation; Tax incentive policy

CITE THIS PAPER

Defa Cai, Minhui Sun, Mingze Gao, Empirical analysis of tax incentive policy for digital transformation of manufacturing industry—Take A-share listed companies of manufacturing industry in Heilongjiang Province as an example. Accounting, Auditing and Finance (2024) Vol. 5: 143-147. DOI: http://dx.doi.org/10.23977/accaf.2024.050120.

REFERENCES

[1] Wei Jinrui, Li Xiaofei. (2022)Thinking about digital transformation of manufacturing industry [J]. China Statistics, 11, 70-71.
[2] LI Xiaohua. (2022)Digital Transformation of manufacturing industry and improvement of value creation ability [J]. Reform, 11, 24-36
[3] Zhu Ying, Qian Benyu, Fang Guanfu. (2023)Value added Tax credit and Enterprise digital transformation [J]. Financial Research, 3,114-128.
[4] ZHOU J. (2024) Promoting the digital transformation and intelligent upgrading of Manufacturing Industry [J]. Modern Manufacturing, 2, 54.

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