Research On The Tax Policy Of Digital Economy Industry Development In Heilongjiang Province

With the rapid development of science and technology,the digital economy industry has become the leading force in the world economic competition,an important embodiment of a country’s scientific and technological development,and an important guarantee to support a country’s economic and social development.A new round of scientific and technological reform and industrial reform has emerged,and all countries attach importance to the development of digital economy industry.The "digital economy" proposed in the Digital Economy Agenda released by the United States in 2015 has attracted attention,while digital technology represented by big data,cloud computing and artificial intelligence has developed rapidly.China is in the primary stage of the development of digital economy industry,which is the leading industry to promote the construction and development of modern economic system.In July 2015,the Guiding Opinions of the State Council on Actively Promoting "Internet"+Action issued by the Chinese People’s Government represents the beginning of building a system for the development of digital economy industry in China.Heilongjiang Province is a traditional old industrial base in the northeast.With the development of the integration of the world digital economy,it is necessary to make some changes in the industrial model of Heilongjiang Province.It is necessary to gradually develop the digital economy industry and keep in line with international standards.From May 12 to 13,2022,the Heilongjiang Provincial Government held a signing ceremony with Huawei,Baidu,JD,Tencent,ZTE,Zhongke and other leading enterprises in the digital economy to help the development of the digital economy industry in Heilongjiang Province,focus on promoting the development and construction of the digital economy industry,and clearly put forward that it should be based on tax policies.As an important tool to stimulate the development of digital economy industry in Heilongjiang Province,tax policy is an important means to transform traditional industries and develop new industries in Heilongjiang Province.Based on the above background,from the perspective of tax policy,according to the theory of new economic growth,the theory of infant industry protection,the theory of positive externalities,and the theory of tax incentives,the concept of digital economy industry is defined by using the methods of literature analysis,comparative analysis,inductive analysis,and empirical analysis,the development status of digital economy industry in Heilongjiang Province is analyzed,and the current tax policy is summarized and analyzed,It also focuses on the problems existing in the development and construction of Heilongjiang digital economy industry in terms of tax policy,such as the relatively heavy tax burden of value-added tax due to the digital upgrading of traditional industries,the increased deviation between corporate income tax and tax sources due to the digital economy industry,the insufficient incentive effect of individual income tax on the introduction of talents in Heilongjiang Province,and the small scope of preferential tax policies involved in Heilongjiang digital economy industry Cross border digital trade activities in Heilongjiang Province will result in double non taxation.Using multiple linear regression model,this paper examines the impact of tax burden,capital investment,technology investment and labor input on the operation results of digital economy industry in Heilongjiang Province.The study finds that both capital investment and technology investment are conducive to promoting the growth of added value of digital economy industry in Heilongjiang Province,while tax burden and labor input will hinder the impact.Learn from the tax policies of typical digital economy countries in the United States,France and India and domestic regions in Guangdong,Guangxi and Tianjin to develop digital economy,such as setting up tax information exchange institutions,reducing the tax rate of digital economy industries,and indirectly expanding the tax scope of digital economy industries.On this basis,it puts forward suggestions on improving the value-added tax policy for the digital transformation of traditional industries,improving the corporate income tax policy for the digital economy industry,improving the incentive effect of personal income tax on talent introduction in Heilongjiang Province,expanding the scope of preferential tax policies for the digital economy industry in Heilongjiang Province,and strengthening the cooperative taxation of cross-border digital trade in Heilongjiang Province.