Research On Tax Burden Of Publishing Listed Enterprises In China

Taxation is closely related to the national economy and people's livelihood.The core issue of taxation is the tax burden.The design of tax system and the adjustment of tax policy are all centered on the tax burden rate.Whether the tax burden is reasonable or not is not only related to the concentration of national financial funds,but also to the survival and development of enterprises.In recent years,the publishing industry has gradually become one of the sunrise industries,contributing tremendous strength to the country's economic prosperity.How to balance the tax burden between the development of the publishing industry and government tax revenue is particularly important.In this paper,19 publishing listed enterprises are taken as micro-subjects,and divided into the national publishing house,the private publishing house and the state-owned publishing group according to their main categories.The tax burden level of publishing listed enterprises in 2012-2017 is studied from three aspects: tax burden,transfer tax burden and income tax burden.This paper studies the tax burden level of publishing listed enterprises in 2012-2017 from three aspects: overall tax burden,turnover tax burden and income tax burden.It also draws a conclusion about the change of tax burden of publishing listed enterprises,finds out the problems,and puts forward specific suggestions on optimizing these questions.The first chapter is the introduction,which elaborates the research background and significance,combs the tax burden in China and at abroad and tax status of publishing industry,then introduces the research methods and contents,and evaluates its innovation and shortcomings.The second chapter starts with defining the tax burden of the publishing industry,and analyses the four factors affecting the tax burden,and determining the indicators to measure it.The third chapter is the analysis of China's publishing tax system and policy,and discusses the development of the publishing tax system,as well as the main tax policies applicable to the current publishing industry.The fourth chapter is the analysis of the tax burden changes of the publishing listed enterprises in our country.By analyzing the financial data of 19 publishing listed enterprises in China in the past six years,it is concluded that the tax burden of private publishing enterprises is heavier than that of state-owned groups.The fifth chapter analyses the reasons of tax burden of listed companies in China's publishing industry,digs deep into the reasons for the conclusion,and points out four reasons.The sixth chapter is the suggestion on the optimization of the tax burden of the publishing industry.The innovation of this paper lies in deepening the depth of publishing industry research,broadening the scope of tax burden research,providing policy makers with the basis for the implementation of preferential tax policies,and providing some inspiration for other scholars on the tax burden of publishing industry.