The Analysis Of Private Enterprises’ Tax Burden Level And Optimization Of The Tax Environment In Our Country

Private enterprises are the most active units in the market economy. And also, they are channels to promote employment, increase total product of society and create social wealth.The numbers and the quality of private enterprises decide the civilizations of economy in a great degree. However, the capital that private enterprises put into is independent private capital. And these confront their development. The tax burden of private enterprises constraint its’ enlarged production and constraint the accumulation of capital. And the tax burden of private enterprises goes against the inoculation of enterprises’ source of tax and the growth of tax income. The third plenary session of the 18 thCommunist Party of China have made the deployment about deepening the reform comprehensively. Basing on the view of enterprises’ growth, the research about tax burden level of our country’s private enterprises will help us to find out the limited factors in the process of development and find out the causes. This will help us to improve the level of management and administration, enhance the quality of accountants. And finally these measures will improve the competitive power and the market vigor to promote the development of private enterprises. Basing on the reform of tax system, the research about tax burden’s level will help us to study the causes of high-level tax burden of private enterprises, will help us to find out tax reform’s disadvantages, will balance the tax burden in different enterprises and will promote the fair competition at the background of tax system’s reform.Finally, the measures of optimizing tax environment will enhance private enterprises’ vitality and momentum. And also it will promote the society’s development continuously and healthily.The paper includes six chapters totally. The main contents are as follows.The first chapter, exordium. This part elucidates the research’s background and the theoretical significance and practical significance; this part introduce domestic and foreign research situation, put forward the research methods, and also introduce the research contents and structural arrangement.The second chapter, concept definition and related theories. This part elucidates the related concepts and theories about private enterprises, tax burden, the reform of economicsystem, and the reform of tax system.The third chapter, the analysis of private enterprises’ tax burden. This part will analysis private enterprises’ tax burden from the lateral and vertical view through obtaining related data and drawing lessons from related index system to draw a conclusion that the level of private enterprises’ tax burden is high.The fourth chapter, the analysis of causes of private enterprises’ high-level tax burden.This part introduces seven factors: the tax system, tax collection and management, tax service, industrial permission, the level of administration and management, the quality of accountants from the angle of enterprises and tax.The fifth chapter, the measures of optimizing tax environment. This part will put forward the measures of optimizing tax environment from the angle of enterprises and tax.The sixth chapter, conclusion and prospect. This part will conclude that private enterprises bear high tax burden as the most active body. And this will make against the sound development of market economy. Finally this part prospects that private enterprises and market economy will obtain rapid and healthy development through putting forward the measures of optimizing the tax environment.