Research On The Level Of Taxes And Charges In Hebei Province’s Enterprises

As the creator of national economy and cells of social wealth,enterprise plays an extremely important role in economic development and social progress.The various tax and non-tax expenses added to the company have been the “pain points” of most companies and have caused constant social concern.Recently,with the proposal of the "death tax rate",the controversy of corporate tax burden once again touched the "sensitive nerves" of the society and caused a nation-wide discussion.Therefore,based on this issue,the paper analyzes the true status of tax burdens in Hebei Province from the micro-enterprise perspective and the macro-fiscal perspective,and explores the deep-seated reasons behind the burden of corporate taxation.Then put forward countermeasures and suggestions with a view to creating a healthy and sunny development environment for enterprises in Hebei Province.The burden of enterprises refers to the burden of taxation,fees,donations,and apportionments other than those included in the production and operation costs of enterprises,and is mainly divided into the tax burden of enterprises and the non-tax burden of enterprises.At present,from a single financial perspective,the study of tax burden on enterprises is more,but from a double perspective of business and finance,the burden of tax on enterprises is rarely analyzed;the research on the tax burden of enterprises is very thorough,but the burden of non-tax costs on enterprises is less researched,it is not enough to fully and objectively reflect the overall picture of corporate tax burden.So,this paper combines macroscopic financial perspectives with microscopic corporate perspectives.Through questionnaire surveys,the actual situation of corporate taxes and expenditures in Hebei Province and the subjective perceptions of corporate burdens are collected,and the company’s tax burden is truly comprehensive.At the same time,this article also through the combing of the province’s non-tax items and the current status of the collection management,the company’s non-tax cost burden has carried out focused targeted research,a true reflection of non-tax costs in Hebei Province enterprises.Through the comparative analysis between the financial objective and the subjective perspective of the enterprise,this paper finds that there is a perception bias between the enterprise and the government on the burden of corporate taxes.In view of perceptual biases,this paper analyzes the deep-level reasons of enterprises’ tax burden burden,and proposes corresponding countermeasures from the aspects of improving the tax system structure,regulating non-tax revenues,and reducing social security contributions,etc.,in order to eliminate social misunderstandings and clarify corporate taxes and fees.The analysis,as well as the suggestion of further reducing the burden of corporate taxes has a certain theoretical and practical significance.This article is divided into five parts.The first part is the introduction,which mainly expounds the background and significance of the topic selection,the research status at home and abroad,the research ideas and methods of this article,as well as the innovations and deficiencies.The second part is the research about this article.The description of some of the theoretical knowledge includes the meaning and definition of corporate tax burden,and the meaning and definition of non-tax burden;the third part is the focus of this article,which analyzes the tax burden of Hebei enterprises from both macroscopic and microscopic perspectives.The status quo analysis and questionnaire survey are used to characterize the true taxation burden of Hebei’s enterprises,and the company’s non-tax burden is carefully sorted out and researched,which helps to find out issues more meticulously and in depth.The fourth part explores the reasons for the economic environment behind the burden of corporate responsibility,taxation malpractice,and policy deficiencies.The fifth part is the policy of further reducing the burden of taxation on Hebei’s enterprises,with a view to promoting the sustained and healthy development of enterprises in Hebei Province.