The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises

Table 3

Statistics of changes in the average tax burden of each industry in the first year of using the Internet.

Industry	Change in the industry average tax burden difference	Industry	Change in the industry average tax burden difference
Coal mining and washing industry	0.077	Cultural, educational, and sporting goods manufacturing industry	0.112
Oil and gas extraction industry	0.101	Petroleum processing, coking, and nuclear fuel processing industry	0.125
Ferrous metal mining and dressing industry	0.083	Chemical raw materials and chemical product manufacturing	0.122
Non-ferrous metal mining and dressing industry	0.122	Pharmaceutical manufacturing	0.146
Non-metallic ore mining and dressing industry	0.126	Chemical fiber manufacturing	0.150
Production and supply of electricity and heat	0.106	Rubber product industry	0.115
Gas production and supply industry	0.141	Plastic product industry	0.107
Water production and supply	0.092	Non-metallic mineral product industry	0.124
Agricultural and sideline food processing industry	0.161	Ferrous metal smelting and rolling processing industry	0.115
Food manufacturing	0.128	Non-ferrous metal smelting and rolling processing industry	0.131
Beverage manufacturing	0.136	Metal product industry	0.097
Tobacco product industry	0.048	General equipment manufacturing	0.094
Textile industry	0.110	Special equipment manufacturing	0.111
Textile and garment, shoe, and hat manufacturing	0.127	Transportation equipment manufacturing	0.112
Leather, Fur, feather, and its products industry	0.099	Electrical machinery and equipment manufacturing	0.106
Wood processing and wood, bamboo, rattan, palm, and grass products	0.137	Communication equipment, computers, and other electronic equipment manufacturing	0.164
Furniture manufacturing	0.116	Instrument, culture, and office machinery manufacturing	0.121
Papermaking and paper product industry	0.128	Arts and crafts and other manufacturing industries	0.110
Reproduction of printing and recording media	0.098	Waste resources and waste material recycling and processing industry	0.091