Research On Tax Burdens And Associated Internal Influence Factors Based On Data Of The Listed Cultural Enterprises In China

With the deepening of economic globalization and the progress of science and technology,China' s rapid growth pattern in the past,which relies on traditional industry,has been unable to adapt to the intrinsic demand of modern economic developments,so the economic development pattern urgently needs to be improved.The powerful growth momentum of the cultural industry,which has the characteristics of high added-value,no pollution,and low cost,has become a new economic growth point.How to help the cultural industry to develop more quickly and healthier is an important topic in both theory and practice.This article looks from the viewpoint of the cultural enterprises,based on the unbalanced panel data of the listed enterprises,analyses the associated internal factors which impact the tax burdens in cultural enterprises,using a regression model,and hopefully it can provide some advice on reducing the actual tax burdens for operating the businesses.The understandings gained from the study are that the tax burdens level of the listed cultural enterprises in China has the following characteristics: a heavy tax burdens;the tax burdens level has decreased since 2010;uneven distribution of tax burdens level;competitive industry.The following conclusions have been gained from the study of the relationship between internal influence factors and the tax burdens of the cultural enterprises by using regression analysis: no significant effect between the size,debt financing,capital intensity and the enterprise tax burdens level;negative effect between the net profit margin,structure of the shareholding,and the enterprise tax burdens level.The article focuses on how to reduce the tax burdens based on its own operations from the perspective of the enterprise itself.Although this is not a traditional topic of tax planning,an article that researches the relationships between them is absolutely necessary.