Study On The Influencing Factors Of Income Tax In High-Tech Enterprises

In the process of developing high-tech industry in our country,high-tech enterprises are an important foundation,which plays the role of adjusting industrial structure and improving national competitiveness,and occupies a very important strategic position in the economic development of our country.In recent years,governments at all levels have attached great importance to high-tech enterprises,and adopted various policy measures,such as tax relief,equity incentives,science and technology plans,project land,financial insurance,export credit,and so on,to promote and accelerate the development of high-tech enterprises.As a component of enterprise cost,the tax burden of enterprise income tax greatly affects the production and operation of enterprises.The tax burden of enterprise income tax is paid more and more attention.This paper first states the research background and significance,then summarizes and reviews the relevant literature at home and abroad,expounds the relevant concepts and theoretical basis of tax burden,and then briefly introduces the high-tech enterprises.Then this paper theoretically analyzes the influence factors of income tax burden of high-tech enterprises,such as enterprise size,ownership concentration,asset-liability ratio,profitability,capital intensity,R & D investment ratio,state-owned holding situation.Then carry out empirical research,the final selection of China’s 786 high-tech enterprises Listed companies,taking the financial data of the company from 2014 to 2018 as a sample,selected the factors with significant influence on thehigh and new tech enterprises income tax burden through the research methods of model setting,correlation analysis,regression analysis and robustness analysis,which are the enterprise size,asset-liability ratio,profitability,R& D investment ratio,state-owned holding situation,respectively.Based on the empirical research,this paper analyzes the income tax burden and financial index of Shenyang Chemical limited company.The selection of financial indicators based on empirical analysis of the enterprise income tax has a significant impact on the indicators.Finally,this paper puts forward some suggestions to reduce the enterprise income tax burden of Shenyang Chemical limited company.