Comparative Study On Tax Burden Of China Agricultural Company

China is a major economic power in the world today is also an economic power,in the rapid development of China's economy at the same time,the basic status of agriculture is also more and more significant."13th Five-Year Plan" put forward the promotion of agricultural modernization as an important task,while ensuring the industrialization and urbanization at the same time quickly promote agricultural modernization.The economic efficiency of the main agricultural enterprises is directly related to the modernization of agriculture in China,which is related to the overall development of the national economy.Accelerating the modernization of agriculture not only contributes to the transformation of China's economic development model,but also helps to improve the comprehensive agricultural production capacity and increase the income of farmers.Accelerating the modernization of agriculture is an inevitable requirement for building a new socialist countryside and an important part of building a well-off society in an all-round way.The economic benefits of the main agricultural enterprises are also directly related To the overall development of the national economy.In this paper,the research on the tax burden of agricultural enterprises is helpful to enrich the research on the level of agricultural tax burden in China,and to measure the current taxation of China's agricultural industry.The burden of reference value,but also the reform of the agricultural industry tax has a reference significance.This paper first combs the research results of tax researchers at home and abroad,including the research of tax burden concept,the study of tax burden measurement and the optimization of tax policy.Secondly,this paper puts forward the hypothesis of this paper on the definition of agricultural enterprises and the research objects and research objects,and then paves the way for comparative analysis and empirical analysis.After seven comparative analysis,the following conclusions are drawn: the tax burden of forestry enterprises in China is higher than that of other types of agricultural enterprises.The tax burden of enterprises with high degree of non-agriculturalization is higher;Which is lower than that of other animal husbandry enterprises.The tax burden of agricultural enterprises controlled by natural persons is higher than that of state-owned agricultural enterprises.In terms of regional distribution,the agricultural tax burden in the eastern region is higher than that in the western region;Expansion of the first increase after the decline;agricultural enterprise tax burden level with the business scale to reduce.On the basis of comparative analysis,the above factors were used to quantify and increase the index to establish the regression model,and the influence of various factors on the tax burden level was analyzed.Based on the theoretical and empirical analysis,this paper puts forward the suggestions on the optimization of tax burden of agricultural enterprises from three aspects: expanding the scale of enterprises,strengthening the core competition of enterprises and exerting the government subsidy.