Influence of Tax Reduction and Fee Reduction Policy on the Value of Manufacturing Enterprises in Guangdong Province

Mengjie Gao; Mei Luo; Qianyi Zhu

doi:10.47297/wspsprwWSP2515-471005.20220601

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Influence of Tax Reduction and Fee Reduction Policy on the Value of Manufacturing Enterprises in Guangdong Province

Volume 6, Issue 1

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Influence of Tax Reduction and Fee Reduction Policy on the Value of Manufacturing Enterprises in Guangdong Province
Influence of Tax Reduction and Fee Reduction Policy on the Value of Manufacturing Enterprises in Guangdong Province
Business School, Foshan University ,Foshan, Guangdong, 528000 P.R.China
Vol. 6, Issue 1, Pages: 44-51(2022)
Published： 31 December 2022 ，
DOI：10.47297/wspsprwWSP2515-471005.20220601
Accepted：

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Gao Mengjie,Luo Mei,Zhu Qianyi.Influence of Tax Reduction and Fee Reduction Policy on the Value of Manufacturing Enterprises in Guangdong Province[J].Social Policy Review,2022,06(01):44-51.
DOI：

Gao Mengjie,Luo Mei,Zhu Qianyi.Influence of Tax Reduction and Fee Reduction Policy on the Value of Manufacturing Enterprises in Guangdong Province[J].Social Policy Review,2022,06(01):44-51. DOI： 10.47297/wspsprwWSP2515-471005.20220601.

摘要

Abstract

This article takes the A-share listed manufacturing industries in Guangdong Province as a sample to analyze the impact of tax reduction policies on the value of manufacturing enterprises in Guangdong Province by constructing a fixed effect model. The result reflects that

at this stage

the overall tax burden rate of A-share listed manufacturing industries in Guangdong Province is high. The value of enterprises is relatively low

the corporation value and its overall tax burden have a high level of correlation. This paper gives some suggestions for manufacturing companies in Guangdong Province on how to use the tax and fee reduction policies to promote their development.

关键词

Keywords

Manufacturing industryCorporation value

references

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Wan Xiangyu , Tang Liang , Shi Xuemeiet al. Economic Effect Evaluation of Reducing Corporate Income Tax Burden in China——Based on Micro - Simulation Model [J]. Academic Research.2020.( 10):93- 100.

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