Research On Tax Burden Of China's Listed Financial Enterprises And Its Internal Influencing Factors

With China's financial market gradually opening up and the financial industry growing,China's financial industry is facing more and more challenges.The financial tax system has gradually become one of the important factors affecting the development of the financial industry.What is the current status of China's financial tax system? What is the tax status of the financial industry? In the case of national tax cuts and reductions,the tax burden of China's financial enterprises is not heavy,and the actual situation is what they are.These are all we need to understand.Therefore,it provides effective suggestions for the reform of China's financial tax system and the tax planning of Chinese enterprises.For these reasons,this paper analyzes the following issues in the financial industry,focusing on the following issues.First,we should understand the current development of the financial industry: First,the value added of the financial industry to understand the income situation of China's financial industry;Second,the taxation status of the financial industry and the distribution of various taxes,so as to understand the taxation situation of China's financial industry;Third,make an estimate of the overall tax burden of the financial industry,so as to understand the overall tax burden of the financial industry.Secondly,the actual measurement of the tax burden of the financial industry,and analysis of its influencing factors,deep into the industry,so as to better grasp the tax burden characteristics.This part mainly selects the financial statements of China's listed financial companies from 2010 to 2017,and excludes some companies that do not meet the requirements.After the data is simply processed,panel regression analysis is carried out to select the core profit rate,asset-liability ratio,total net asset interest rate,Asset size,cash and cash equivalents turnover rate and fixed asset turnover rate,taking into account the changes in the camp reform as an independent variable,the actual tax rate as a dependent variable,subdividing the financial services industry,capital market services and insurance and other industries,Analyze the impact status and explain it according to the actual situation.Finally,some suggestions for the development of the financial sector from the perspective of the financial sector to help stabilize the financial sector tax burden,and promote the healthy development of the financial sector.