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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Impact of Tax Cuts on the Financial Performance of Listed Companies in Sichuan and Chongqing

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DOI: 10.25236/icemeet.2021.037


Dong Yao, Wanyin Zhong, Panyu Tang

Corresponding Author

Dong Yao


Under the important historical background of “international and domestic economic double cycle” and “Chengdu-Chongqing Double City Economic Circle”, how can enterprises in Sichuan Province make full use of tax reduction policies to achieve continuous improvement of their own financial performance, and fully understand their own long-term development the focus of this article is to make contributions to the double circulation and the double city circle. Based on the empirical research and comparative analysis of the financial performance of listed companies across the country, Sichuan Province, Chengdu, and Chongqing from 2008 to 2019 under the tax reduction policy dividend, this paper finds that there are differences in different regions, different taxes, and different industries. Propose corresponding countermeasures.


Tax cuts, Financial performance, Comparative analysis