Author(s)

Defa Cai ¹, Wei Gao ¹, Zhikun Ouyang ¹

Affiliation(s)

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

Corresponding Author

Zhikun Ouyang

ABSTRACT

Industrial digital transformation is an important engine to cultivate and develop new driving forces for countries around the world. This paper selects 2011-2022 Heilongjiang province a-share traditional advantage industry data of listed companies, the tax support policy and the relationship between the enterprise digital, it is concluded that the enterprise tax burden and digital transformation, and put forward to reduce the digital transformation, take the lead in the encouraged manufacturing implementation lower value-added tax rates and enterprise income tax transfer policy advice. 

KEYWORDS

Industrial digitalization; Encouraging manufacturing industry; Tax support policy

CITE THIS PAPER

Defa Cai, Wei Gao, Zhikun Ouyang, Empirical Analysis of Tax Incentive Policies for Digital Transformation of Traditional Advantageous Industries—Taking A-Share Listed Companies in Traditional Advantageous Industries in Heilongjiang Province as an Example. Social Security and Administration Management (2024) Vol. 5: 45-50. DOI: http://dx.doi.org/10.23977/socsam.2024.050206.

REFERENCES

[1] Jin Weidong, Ren Xizhen, He Li. (2022) Innovation incentive effect of R&D expense plus deduction policy [J]. Journal of Shanghai University of Finance and Economics, 2, 108-121.
[2] Gan Xingqiong, Yu Qian. (2023)Multiple incentive effects of tax incentives on enterprise innovation [J]. Journal of Guizhou University of Finance and Economics, 3, 71-80.
[3] Hao Xiuqin, Yang Bojian. (2023)The impact of tax burden on innovation input of manufacturing enterprises [J]. Economic Jingwei, 5, 150-160. 
[4] Cao Yue, Lin Jiang. (2023)A study on the impact of international tax competition on the effectiveness of tax incentive policies for Chinese enterprises' innovation [J]. Fiscal Research, 10, 100-114.

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Accounting, Auditing and Finance
  
  
• Industrial Engineering and Innovation Management
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Accounting and Corporate Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics