Analysis of the Impact of Tax Incentive Policies on the Digital Transformation of Manufacturing Industry in Heilongjiang Province

DOI: https://doi.org/10.62517/jse.202511304

Author(s)

Defa Cai, Yao Liu, Minhui Sun*

Affiliation(s)

School of Public Finance and Administration, Harbin University of Commerce, Harbin, China *Corresponding author

Abstract

Using the sample data of listed companies in Heilongjiang Province from 2012 to 2023, this article applies the double difference, two-way fixed effects and robustness analysis to find that the tax policy plays a positive incentive role in the intelligent transformation of manufacturing industry in listed companies in Heilongjiang Province The results show that, although the tax policy is universal, the tax incentive effect on manufacturing industry is better.

Keywords

Manufacturing Industry; Digital Transformation; Tax Incentive Policy

References

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