| Taxes are the main form of revenue-governmental organizations, but also the government macro-control, an effective means to guide the allocation of resources. Narrow tax income refers to the organizational form of political power and tax law, the tax authorities at all levels to residents and non-resident taxpayers to implement mandatory, non-direct repaid. Broad tax revenue includes not only the law of the taxpayer, but also includes non-tax revenue, such as administrative fees, confiscated income. The tax burden is a traditional problem of tax theory and research, it is a form of economic organization, tax regulations designed a comprehensive reflection of tax collection capabilities. Business as a market economy, cell viability of its development is affected by many factors, the corporate tax burden is restricting the development of enterprises an important factor. Research on corporate tax burden, its main purpose is to adjust tax policy, tax administration with a moderate adjustment in the corporate tax burden reasonable level to stimulate the vitality of enterprise development, stimulating economic growth. Corporate tax burden involved in all aspects of economic and social development, the core issue can not be ignored.At present, China’s implementation of structural tax policy has become an important innovation policy incentives to guide economic restructuring and promote economic and social development, is an important form of government put profits and enterprises. However, the specific effects of structural tax policy and specific factors that affect business growth environment, business characteristics, it is about the purpose of government regulation of the economy ’s ability to achieve.This paper mainly on microscopic taxes through a combination of theoretical and empirical, objective and truly reflect the real situation of the corporate tax burden and fundamental problems. Theory, the paper’s general theory of the corporate tax burden has been described, defining the different meaning of the tax burden, while a measure of the corporate tax burden on the basis of a summary of estimates and summary; empirical, through questionnaires and field research, estimates the true level of the corporate tax burden, and to analyze the existing problems. On this basis, we propose to reduce the corporate tax burden of policy recommendations.Empirical analysis, this paper collected through a questionnaire survey of industrial and commercial enterprises in Chengdu real data of non-tax revenue and expenditures, by analyzing the tax burden ratio, net profit margin business, labor productivity and other indicators from the total tax burden, the structure of the tax burden impact of the tax burden on business performance such as the tax burden to facilitate industrial and commercial enterprises in Chengdu conducted a comprehensive depiction of the real.Empirical analysis conducted in this paper, are all done by SPSS software. Through empirical analysis, this paper reached the following conclusions:First, the level of economic development of the financial system and the budget does not match the corporate tax burden caused by heavier.Economic environment will impact directly on the operation and development of enterprises, thus affecting profits. Government budget system is developed on the revenue and expenditure plan specifications. Due to the NPC for approval of the budget, saying the country’s level of economic development and budget system is not well matched to the enterprise caused a heavy burden.Second, a larger proportion of turnover tax, higher tax rates. Goods and services tax levy and the amount and frequency of circulation flow is directly related to, without regard to corporate profitability, which in the current economic slowdown will cause a huge difference in the tax burden in different industries.Third, the tax burden is unfair. As the business types, different, corporate tax burden scale enterprises also showed a greater difference. Large enterprises, state-owned enterprises to be more close to the executive power, and thus have an impact on the tax policy of self-interest. Fourth, non-tax spending has a hidden and casual lines. Government officials in the course of the exercise of political power is often the self-monitoring and self-determination. In order to maintain the normal operation, especially to meet the rapid growth of public servants wages, public spending, etc., often through the establishment of local government fees and charges, fund organizational forms of income.Fifth, the efficiency of government spending and tax perception is a major factor affecting the sense of the corporate tax burden. The efficiency of government spending and corporate tax burden was negatively correlated sense, tax and corporate tax burden perception feeling positive correlation.Visible, corporate tax burden is related to the synthesis problem of objective circumstances and corporate tax burden subjective feelings, which is to issue tax structure, political power supervision, budget system, levied relations embodies.First, reasonable adjustments tax structure, reducing the corporate tax burden By reducing the proportion of indirect corporate raise the proportion of direct taxes, and enhance the fairness of the tax system.Meanwhile, the adjustment of the transfer of the internal structure, accelerate the implementation of the business changed to increase the system, making almost the entire chain of value-added tax, fair tax.Second, non-tax revenue system, reduce non-tax burden. To reduce the tax burden of enterprises, non-tax revenue system for effective management, especially to stop the phenomenon of arbitrary charges. Governance arbitrary application of fees the government can do a lot.Third, optimize the structure of fiscal expenditure, reduce the corporate tax sense. By effectively regulate the financial expenditure structure enhancements directly benefit businesses, citizens, making the government the general public products, the level of total supply of public services and economic development to adapt. evelopment of thinking about the relationship between tax collectors and taxpayers. This paper acquired corporate tax expenditures and non-tax expense of real data through questionnaires and field research methods, which are more comprehensive and truly reflect the level of the tax burden on businesses. At the same time, the enterprise’s own evaluation of the level of the tax burden of the tax burden in this study a very subjective issue has been studied through the establishment of the corporate tax burden of the Influential Factors Logist model multivariate regression analysis, from a subjective point of view portrayed corporate tax burden on the other side of the issue, with a theoretical value. |
