A Study On The Tax Burden Of China’s Automobile Industry

As an important part of manufacturing industry,automobile industry is also the key to the real economy.General secretary Xi Jinping has also mentioned in his speeches that the manufacturing sector is the key to the real economy.We must make sure that China’s manufacturing sector and the real economy are developed.The tax burden affects the development of real economy and the heavy tax burden affects the sustainable and healthy development of automobile industry.The automobile industry is highly connected,with a long manufacturing chain and a wide range of radiation.The development of the automobile industry can also promote the development of other industries.The tax burden affects every link of the production and sales of enterprises.The appropriate tax burden is crucial to the development of the automobile industry.In the long run,it can bring more profit space to enterprises and promote their better development.Tax burden,this paper mainly studies automobile industry to the auto industry tax burden of full and accurate analysis,this article selects the large automobile enterprise to study the financial data of listed companies,analyses the change of microscopic tax burden of China’s automobile industry,and starting from the industry,the automotive industry and other industry tax burden contrast condition,the change of tax burden and automobile industry,car industry arguments from horizontal and vertical aspects tax burden and change situation,study the effect of the tax burden on enterprises and industry development,and put forward the Suggestions of reducing corporate tax burden,To promote the sustainable and healthy development of the automobile industry.This paper analyzes the topic of "tax burden of automobile industry" from the following chapters:The first chapter is the introduction.This paper mainly introduces the background of the topic selection,the significance of the topic selection,the relevant literature and comments at home and abroad,the research methods and innovations and shortcomings.Chapter two is the theoretical basis of tax burden of automobile industry.Firstly,it introduces the connotation of tax burden and the classification of tax burden from three aspects.Secondly,the basic theories of tax burden are introduced,which are tax burden equity theory,tax efficiency theory and optimal taxation theory.The third chapter analyzes the tax system and tax burden of automobile industry.First of all,the general introduction of the automotive industry,respectively introduced the characteristics of the automotive industry,the development of China’s automotive industry and the status quo.Then,the paper sorts out the development process of the tax policy of China’s automobile industry and introduces the current tax policy of China’s automobile industry from four aspects.Finally,the status quo of tax burden of China’s auto industry is introduced from two aspects.Firstly,the tax structure of tax revenue of China’s auto industry is analyzed.Then,relevant data of 2017 and 2016 are collected to analyze the tax burden of the auto industry and other industries.Chapter four is the empirical analysis of tax burden of automobile industry.This chapter mainly from two aspects of auto industry,the paper analyses the tax burden,first of all,from the perspective of enterprise micro tax burden,the 22 to automobile industry listed company divided into two categories,spare parts manufacturing enterprises and vehicle production enterprises,based on the overall tax rate for micro tax burden indicators,analyzing the enterprise tax burden.Comparative analysis then embarks from the industry,automobile industry and construction industry,general equipment,special equipment industry and communication equipment manufacturing industries such as computer’s tax revenue growth and gross domestic product conditions and industry conditions,three aspects of tax burden,and come to the conclusion that our country automobile industry tax burden heavier.The fifth chapter is the analysis of influencing factors of China’s automobile industry.The analysis is conducted from two aspects: firstly,the macro factors affecting the tax burden of the automobile industry are analyzed,and then the existing problems and their impact on the tax burden of the automobile industry are analyzed from the perspective of value-added tax,consumption tax and corporate income tax.In chapter six,Suggestions on reducing the tax burden of China’s automobile industry are put forward from the four aspects of value-added tax,consumption tax,vehicle purchase tax and preferential tax policies for increasing scientific and technological innovation of automobile industry.