Research On The Tax Burden Of Car-free Carrier Enterprises

The car-free carrier enterprise is a new form of transportation business derived from the combination of traditional transportation business and modern technologies such as big data and cloud computing.Since the launch of the government's " car-free carrier " pilot nationwide in 2016,it has received strong state support over the past years to encourage its development.The article takes the actual development data analysis of the listed companies in the new third board as the breakthrough point.It is found that the business situation is not optimistic in recent years,and the profit margin has been negative growth for two consecutive years.In the study of the tax burden of this kind of enterprises,compared with other enterprises,the first one is to evaluate the molecular value of the tax burden rate,that is,the amount of taxes paid by enterprises is too high;Second,the denominator used to calculate the tax burden rate,that is,operating income does not accurately represent the true operation of the enterprise.In the initial stage of development,operating costs can reach more than 90 of operating income.But the traditional method of calculating the tax burden only takes into account the business income of enterprises,but can not reflect their profits.Therefore,considering the operating profit,that is,the enterprise tax burden under unit profit is obviously overweight compared with the social average level.Secondly,combined with the existing defects in the current system,some suggestions on tax optimization are put forward,such as for the government,it can reduce the vat applicable tax rate and improve the deduction chain for enterprises,they can make necessary tax planning,such as making full use of existing policies to enjoy tax incentives,appropriately strengthening technology R&D investment,striving for subsidies and improving allocation,set of financial settings to reduce tax risks and other recommendations.The dynamic optimization of the existing management and tax policy can reduce the excess tax burden of enterprises,ensure the enterprise affordability,and encourage the car-free carrier enterprises to do a good job.Step platform construction and R&D investment,promote the development of high quality industry,the implementation of the national car-free carrier platform construction.