Author(s)

Defa Cai ¹, Tingting Li ¹, Ying Jin ¹

Affiliation(s)

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

Corresponding Author

Ying Jin

ABSTRACT

On September 13, 2021, the State Council approved the "14th Five Year Plan for Comprehensive Revitalization of Northeast China", comprehensively assisting in the transformation and upgrading of the manufacturing industry in the old industrial base of Northeast China. In line with national strategies, the three provinces of Heilongjiang, Jilin, and Liaoning have respectively proposed the construction goals of "strong industrial province", "Jilin equipment", and "strong intelligent manufacturing province". This article mainly selects data from listed companies related to the manufacturing industry in the old industrial base of Northeast China, analyzes the true tax burden of enterprises after considering the inclusion of financial subsidy indicators, and designs tax incentive policies based on it.

KEYWORDS

Northeast old industrial base, Manufacturing listed companies, Enterprise real tax burden, Tax incentive policies

CITE THIS PAPER

Defa Cai, Tingting Li, Ying Jin, Analysis of Real Tax Burden and Design of Incentive Policies for Manufacturing Listed Companies in Northeast Old Industrial Base. Accounting and Corporate Management (2023) Vol. 5: 113-117. DOI: http://dx.doi.org/10.23977/acccm.2023.051116.

REFERENCES

[1] Xi Weiqun. (2020)The Tax Burden of Manufacturing industry of our country and the optimization of related Policy [J]. Taxation Research, 2, 11-15. 
[2] Chang Peng, Cai Defa. (2021)Performance analysis and policy Suggestions on fiscal and tax support for revitalization of Northeast old Industrial Base [J]. Guide of Economic Research, 20, 8-10+32. 
[3] Wang Fanshuo, Cai Defa. (2021)Analysis on the impact of Government subsidies and taxes on manufacturing R&D input [J]. Economic Research Guide, 7, 64-66. 
[4] Cai Defa, Chang Peng, Wang Zhengyu. (2022)Esearch on effect estimation of fiscal and tax policies for revitalization of Northeast Old Industrial Base [J]. Friends of Accounting, 14, 112-117. 
[5] Wu Yuwei, Wang Xuefi. (2023)Analysis of preferential tax policies for the transformation and development of manufacturing industry in Heilongjiang Province [J]. Cooperative Economy and Science and Technology, 2, 183-185.

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