Research On Tax Burden Of Manufacturing Listed Companies In Beijing,Tianjin And Hebe

Manufacturing industry is an important part of China's secondary industry and the source of power for industrialization.Its development directly reflects the level of productivity of a country,is an important symbol of measuring a country's economic strength,and is also the cornerstone of ensuring the stable development of the national economy.Since the reform and opening up,manufacturing industry has always been the most active growth point of China's national economy.In 2018,the added value of manufacturing industry has reached 2648.240 billion yuan,accounting for 29.41%of China's GDP.This shows that manufacturing industry occupies an important position in China's national economy.Especially in 2015,our country put forward "Made in China 2025",under the new background,elaborated the important strategic significance of manufacturing industry to our national economic development.However,in recent years,with China's economy entering the post-industrialization period,the proportion of manufacturing industry in the three major industries has declined,and has been overtaken by the service industry.Manufacturing industry is also facing many problems,such as rising labor costs and declining productivity.Among them,tax burden is a factor that can not be ignored.In the production and operation of manufacturing industry,there is a problem of excessive tax burden.Question.The coordinated development of Beijing,Tianjin and Hebei is one of the important strategies to promote the coordinated development of regional economy in China.In recent years,there are still many problems in the coordinated development of Beijing,Tianjin and Hebei.Starting from the study of tax burden difference of listed manufacturing companies in Beijing,Tianjin and Hebei,this paper describes the tax burden of listed manufacturing companies in Beijing,Tianjin and Hebei,and also analyses the influencing factors of tax burden of listed manufacturing companies in Beijing,Tianjin and Hebei.The empirical analysis is made and the countermeasures and suggestions are put forward.The first chapter of the paper mainly introduces the research background and significance of the paper,and summarizes the relevant literature on manufacturing enterprises at home and abroad at this stage,and briefly describes the research methods,innovation and shortcomings of the paper.The second chapter mainly elaborates the related theories,and analyses the macro and micro factors that affect the tax burden of manufacturing enterprises.Chapter three takes the financial data of A-share listed companies listed in Shanghai and Shenzhen of Beijing-Tianjin-Hebei manufacturing enterprises for six consecutive years from 2012 to 2017 as samples to study and analyze the tax burden of Listed Companies in Beijing-Tianjin-Hebei manufacturing industry.Chapter IV is an empirical analysis of the factors affecting the tax burden of listed manufacturing companies in Beijing,Tianjin and Hebei.The fifth chapter first summarizes the conclusions of this paper and then puts forward countermeasures and suggestions.