Research On The Influencing Factors Of Tax Burden In China's Communication Equipment Manufacturing Industry

Throughout the past 30 years,the communication industry has undergone tremendous technological changes,and the global communication industry is developing in a good momentum.While people are enjoying the convenience brought by the 4G era of mobile communication technology,the faster and more convenient 5G era is coming.As for the communication industry,it is divided into two major sectors,namely,operation and manufacturing,and the vigorous development of operation requires strong support from the manufacturing industry.With the introduction of "made in China 2025",the policy guidance of the state on innovative manufacturing is gradually strengthened.The tax burden,as a factor closely related to the industry profit and development,is both reasonable and necessary to be studied from the perspective of theoretical research and industry development research.Started from the overall tax burden of communication equipment manufacturing industry,on the basis of the relevant theories of tax burden and its influencing factors,then combined with the characteristics of the industry development present situation and the empirical study of the current tax burden of the communication equipment manufacturing industry,taking the scale of assets,debt level,profitability,R&D expenditure scale,fixed production intensity as the interpretation of the research variables and the actual tax burden as a research be explained variable,carries on the regression analysis model.The result indicates the sample communication equipment manufacturing enterprises' asset size,profitability,R&D expenditure scale and fixed asset density are all significantly related to the actual tax burden of companies.In the first and second chapters of this paper,the significance of the topic selection is explained from a practical perspective.On the basis of summarizing previous research results,sorting out the basic theory of tax,comparing the concepts of actual tax burden with nominal tax burden,macro tax burden and micro tax burden,laying a theoretical foundation for the writing of the following part.The third chapter of this paper,by analyzing the characteristics of the communication equipment manufacturing industry,the status quo of tax burden and comparing the communication equipment manufacturing industry with the macro tax burden,draws the conclusion that there is still some room for the decline of the tax burden rate of the communication equipment manufacturing industry.According to the development characteristics of the industry,five factors that may affect the actual tax burden,including asset size,debt level,profitability,R&D expenditure scale and fixed production intensity,laying a foundation for the following empirical analysis.The fourth chapter is the empirical research part.This paper selected 33 enterprises in Shanghai and Shenzhen Stock Exchange as research samples to make descriptive statistical analysis and regression model analysis.The results of descriptive statistical analysis show that the actual tax burden rate of communication equipment manufacturing enterprises increases and decreases simultaneously with the macro tax burden rate.Through regression model analysis,there is a negative correlation between the return on equity and the actual tax burden rate,and an insignificant correlation between the liability capacity and the actual tax burden rate,the rest of explain variables is positive correlation with the actual tax burden.On the basis of empirical research,the fifth chapter of this paper explains the principles that the country should follow in the process of perfecting the tax system of communication equipment manufacturing enterprises in the future,and puts forward suggestions on reducing the tax burden from the two aspects-the country and enterprises.For the country,firstly,aiming at developing preferential tax policies;Secondly,strengthen the coordination of tax collection and management system and preferential tax policies;Finally,the basic principles of taxation should be implemented at the level of policy implementation.For enterprises,first of all,it should actively understand the country's preferential tax policies;Secondly,increase the proportion of enterprise research and development expenditure,promote enterprise transformation and upgrading,and actively obtain high-tech qualification certification;Second,the purchase and depreciation of fixed assets should be reasonably arranged.Finally,efforts should be made to improve the profitability of enterprises...