This paper analyzes the current development state of the manufacturing industry in the Shenzhen-Shantou Special Cooperation Zone from the perspective of taxation and tax-related data and compares it with other areas in Shenzhen. There are obvious gaps in the number，operating scale，operating efficiency，and type distribution among manufacturing enterprises in the cooperation zone compared with other areas in Shenzhen，the development foundation of the manufacturing industry being weak. After analyzing the problems and causes of the gap，the development path of the manufacturing industry in the cooperation zone and suggestions are put forward.