Author(s)

Defa Cai ¹, Kexin Li ¹, Zhengyu Wang ¹

Affiliation(s)

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

Corresponding Author

Zhengyu Wang

ABSTRACT

Based on the analysis of the main tax types of the manufacturing tax revenue in Heilongjiang Province from 2017 to 2022 including total index, proportion index, structure analysis and annual statistical analysis of the main tax types, this paper concludes that the top three tax sources in Heilongjiang Province are automobile manufacturing, general equipment manufacturing, and special equipment manufacturing, but the transformation to high-end manufacturing is difficult, such as high-speed train manufacturing. It can be seen that "adding core and wisdom" to the manufacturing industry is an inevitable choice to participate in the competition of the fourth industrial revolution. "Core" represents high-end core, especially control technology and "wisdom" represents high-end talents. "Lack of core and less intelligence" is the image metaphor of China's manufacturing industry, especially the equipment manufacturing industry. "China's intelligence" is the core of industrial transformation to achieve the digitalization, intelligence and networking of the manufacturing industry and promote the transformation and upgrading of the manufacturing industry.

KEYWORDS

Heilongjiang Province; Strong industrial province; Manufacturing; Tax quantitative analysis; Incentive policy design

CITE THIS PAPER

Defa Cai, Kexin Li, Zhengyu Wang, Quantitative Analysis and Incentive Policy Design of Manufacturing Tax in Heilongjiang Province. Accounting and Corporate Management (2023) Vol. 5: 107-112. DOI: http://dx.doi.org/10.23977/acccm.2023.051115.

REFERENCES

[1] Yuan Yuting, Yang Shuiqing. (2019)Comparison of manufacturing tax burden between China and the United States and Research on Measures to reduce China's Manufacturing tax burden [J]. Overseas Investment and Export Credit, 1, 30-33. 
[2] Xi Weiqun. (2020)The Tax Burden of Manufacturing industry of our country and the optimization of related Policy [J]. Taxation Research, 2, 11-15. 
[3] Zhou Yu, Hui Ning, Dai Dan. (2021)Fiscal and tax policy support system of manufacturing industry: Experience and inspiration based on the model of America, Europe and Japan [J]. Journal of Shanxi Normal University (Social Sciences Edition), 4, 65-72. 
[4] Li Yuanhui Xu Yiming. (2021)The impact of tax incentives on the innovation level of advanced manufacturing enterprises [J]. Tax Research, 5, 31-39. 
[5] Kong Li. (2023) The impact of tax and fee reduction on manufacturing industry -- Taking Gree Electric Appliances as an example [J]. China Price Supervision and Anti-monopoly, 9, 26-29. 

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
  
  
• Social Security and Administration 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