Comparative Analysis of Actual Tax Burden and Effective Tax Rate of Representative Listed Companies in Heilongjiang Province's Equipment Industry
DOI: https://doi.org/10.62517/jse.202511208
Author(s)
Defa Cai, Xinyue Miao, Dong Han*
Affiliation(s)
School of Public Finance and Administration, Harbin University of Commerce, Harbin, China
*Corresponding author
Abstract
As the core pillar of modern industry, the equipment industry plays crucial role in the global economy. In China's "14th Five-Year Plan", the equipment industry has been listed as one of the national key emerging industries to be developed. The 20th National Congress of the Communist Party of China proposed to promote new industrialization and high-quality development of manufacturing industry The Third Plenary Session of the 20th Central Committee of the Communist Party of China further emphasized the importance of high-quality development of equipment manufacturing industry, to position equipment manufacturing industry as the pillar industry of national economic development, and accelerate the formation of an equipment manufacturing industry system with international competitiveness. This paper explores the path to help the high-quality development of the equipment industry through the comparative analysis of the real tax burden and the actual tax burden of the equipment industry in Heiljiang Province.
Keywords
Equipment Industry; Listed Companies; Tax Burden Analysis
References
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