An Empirical Study on the Tax Burden of Internet of Things listed Companies Based on lasso Method

Taking the influencing factors of the tax burden of China's Internet of things industry as the main research content, this paper constructs the influencing factors of the tax burden of China's Internet of things listed companies, and makes an empirical analysis on the influencing factors of the tax burden of the Internet of things industry by using lasso regression method. The research shows that the asset debt ratio, intangible capital intensity, gross sales profit margin, asset profit margin, the proportion of independent directors is positively correlated with the tax burden of Internet of things listed enterprises, and the registered company address, property right nature, tangible capital intensity, inventory intensity and fixed asset turnover rate are negatively correlated with the tax burden of Internet of things listed enterprises.