Research On The Measurement And Optimization Of The Tax Burden Of Private Enterprises In China

The taxation of private enterprises involves multiple taxes,and a comprehensive analysis of the tax burden of private enterprises is needed.It is necessary to analyze not only the overall scale of the tax burden of private enterprises,but also the tax structure of the tax burden of private enterprises and the differences between industries and regions.This article takes this as the starting point,under the premise of clarifying the tax-related types of private enterprises in China,the overall scale of tax burden of private enterprises in 2008-2017 is measured,and the composition of tax burden of private enterprises is further analyzed from three aspects:tax structure,industry structure and regional differences.To provide reference for the future government’s further "tax reduction and reduction" for private enterprises.In order to further clarify the tax burden of private enterprises in China,the article organizes and discusses the actual tax rate and comprehensive tax rate of business tax,value-added tax and corporate income tax.Take the private enterprises listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange in 2013-2017 as samples to calculate the tax rate,and analyze them according to taxes,industries and regions.The analysis results show that the comprehensive tax rate fluctuates greatly,showing a "W" shape change,and the overall trend is declining;second,the "camp reform increase" reduces the tax burden of private enterprises to a certain extent,but the effect is minimal;at the same time,the corporate income tax rate has increased,increasing by 1.52%.The article uses the t-r coordinate system to analyze the rationality of the tax burden of private enterprises in China,and finds that the tax burden of private enterprises in China is not reasonable,which restricts its development to a certain extent.The Kruskal-Wallis test on the industrial and regional factors affecting the tax burden of private enterprises in China,and found that the industry factor has a significant impact on the four tax rates.The regional factors have a significant impact on the comprehensive tax rate,business tax rate,and VAT rate,and affect the tax burden of private enterprises in China.It also analyzes the taxation systems,and tax collection and management that affect the tax burden of private enterprises in China.In order to promote the healthy development of private enterprises,the article proposes policy recommendations for optimizing its tax burden from the following four aspects:optimizing the fiscal and taxation system,promoting regional tax burden fairness,reducing industry tax burden,and strengthening tax collection and management.