The Empirical Analysis Research On The Tax Burden Of Manufacturing Industry In China

Manufacturing is the important foundation and pillar of the China's national economy,Healthy and continuous development of manufacturing industry,which is beneficial to promote the development of the substantial economy,and thus has a significant role on the development of the whole national economy.The tax burden is the core issues of the tax system and policy issues,it is not only related to the taxpayers' management,but also related to the operation of the whole macro economy.Because of the close between tax burden and manufacturing,thus the study of the tax burden of manufacturing enterprises in China are of great value in theory.This article from the tax burden on the core content of the tax policy,compare the vertical and horizontal tax burden of manufacturing through the theory and data,then analysis of the current situation and existing problems of china's manufacturing tax burden,on the basis of looking for the influence factors of the tax burden in China's manufacturing,and put forward policy suggestions accordingly.This article is divided into seven chapters.The first chapter is preface,mainly includes the research background and significance,research content,thought and thought,the possible innovations and shortcomings,facilities and foreign research review,etc.The second chapter expounds the the theoretical basis of manufacturing tax burden.This part firstly introduces the definition,classification and development characteristics of the manufacturing industry;Secondly elaborated the tax burden related theory,including the concept of tax burden and classification,the principle of tax burden and influencing factors;Finally introduces the measures of tax burden,laid a theoretical foundation for later study.The third chapter explained the status of manufacturing tax burden in China and intercomparison.This part firstly introduces the present situation of the tax burden for manufacturing in China at the present stage,including tax size and composition analysis;Secondly,Compare china manufacturing industry tax burden from the horizontal and vertical two aspects,detailed and clear understanding of the general situation of the manufacturing tax burden in China.The fourth chapter for an empirical study of factorsaffecting the tax burden of manufacturing enterprises in China.On the basis of in the third chapter,as A-share market listed companies in Shanghai and Shenzhen for samples,and hypothesized,select measures and build regression model,attain the regression analysis for the factors that affecting the tax burden of manufacturing industry in our country,combined with the empirical analysis result to analysis problem of manufacturing tax burden in our country.The fifth chapter puts forward policy Suggestions to reduce the manufacturing tax burden in China.This article mainly analysis reduce the feasibility of the manufacturing tax burden in China from the realistic condition,and put forward concrete Suggestions from the angle of system and management.