As a key component of tax reduction and fee relief policies, VAT rate adjustments have effectively alleviated the tax burden on manufacturing enterprises. Meanwhile, enhancing supply chain resilience in manufacturing has become a crucial measure for China's new development paradigm. This study examines the impact of VAT rate adjustments on supply chain resilience in manufacturing enterprises, using A-share listed manufacturing companies from 2016 to 2023 as a research sample. The findings demonstrate that VAT rate adjustments significantly boost supply chain resilience in the manufacturing sector. Mechanistically, these adjustments enhance resilience through two pathways: reducing supply chain coordination costs and fostering supply chain coordination innovation. This research enriches the literature on the relationship between taxation and supply chain resilience, providing theoretical and practical foundations for optimizing China's VAT system.

Chunyang Song, Qing Zhang. A Study on the Impact of VAT Rate Adjustments on the Supply Chain Resilience of Manufacturing Enterprises. Academic Journal of Business & Management (2026), Vol. 8, Issue 2: 52-57. https://doi.org/10.25236/AJBM.2026.080207.

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