Based On The Supply Side Of The Structural Reform Of Enterprises Tax Cuts Down The Negative Study

After China's economy enters the new normal,a series of problems,such as insufficient enterprise innovation ability and unreasonable industrial structure,have been highlighted,and the policy based on demand management has been decreasing.In view of this,China first proposed the concept of "supply-side structural reform" in 2015,with a view to providing a new growth point for China's economy from the supply side.A series of tax cuts proposed by US President Donald trump in 2017 has raised international tax competition and forced the country to face tax cuts.In this paper,the background of the above two points,and using the method of combining theoretical and empirical analysis to our country macroscopic tax burden level and the enterprise tax burden question the status quo,and the analysis of the influencing factors of enterprise tax burden.,this paper calculates the macro tax burden level compared with the developed countries and developing countries are higher,and our country enterprise the overall tax burden is heavier,and mainly for turnover tax structure and non-tax spending is one of the important factors lead to enterprise tax burden heavier.To this end,this paper argues that the supply side structural reform should be to supply side structural tax cuts for the key,the key to optimize tax structure,and stick to further regular tax QingFei,standardized non-tax revenue,as to cut the corporate tax rate pain,reduced the negative for the enterprise.The basic structure of this paper is as follows: the first chapter is the introduction,the background and significance of the article are introduced,and the relevant literatures are sorted out.The second chapter introduces the theory of supply-side structural reform and enterprise tax burden.The third chapter analyzes the necessity of tax reduction of enterprises from the level of macro tax burden and enterprise tax burden.The following conclusions are drawn :(1)the macro level of China's macro tax burden is significantly higher than that of developed and developing countries.(2)on the micro level,due to the indirect tax structure of our country's tax structure,enterprises pay more tax,and enterprises feel more burden.Moreover,enterprises should bear most of the income of non-tax government,which aggravates the burden of enterprises.Therefore,in both macro and micro aspects,it is necessary to reduce the tax cut to enterprises,so as to stimulate enterprise vitality and boost economic growth.The fourth chapter analyzes the main influencing factors of enterprise tax burden by empirical analysis.The fifth chapter elaborates the countermeasure and suggestion of deepening the supply-side structural taxreduction,and the author thinks that both the theory and the realistic condition are satisfied to implement the supply-side structural tax cut.To further improve the supply-side structural tax reduction,the reform should be carried out mainly on the tax structure and the non-tax burden of enterprises.The innovation of this paper is to reduce the tax reduction of enterprises to this hot issue and focus on the "negative" of enterprises,and not only from the perspective of tax reduction,but also have some innovation.At the same time,for the necessity of business tax cuts down the negative analysis,this paper respectively from the angles of macroscopic and microscopic,and from tax and non-tax two aspects are discussed in this paper,comprehensive and innovative.And this paper,from the background of supply-side structural reform,puts forward Suggestions for tax reduction of enterprises,which has a strong time feature and practical significance.