| Manufacturing industry is the pillar industry of China’s economic growth,after decades of rapid development,its output value has leapt to the first in the world.However,under the background of the new economic era,the extensive and inefficient development mode of manufacturing industry has been unable to adapt to the new normal of economy,and the existing problems in the development have gradually emerged.As a part of enterprise cost,tax has a great impact on the production and operation of enterprises.In order to achieve the purpose of enterprise tax burden,it is very important to analyze the tax burden of enterprise.The economic development of Qingdao is dominated by manufacturing enterprises.As an old brand of home appliance manufacturing enterprises in Qingdao,OM company is relatively perfect in the aspects of industrial chain and management system,and has a good representation in the manufacturing industry of Qingdao.The research on its tax burden not only has guiding significance for the development of Qingdao’s home appliance manufacturing industry,but also can reflect the tax and fee of manufacturing industry in Qingdao to a certain extent At the same time,it can also test the effect of tax reduction and fee reduction policy.Based on the research of domestic and foreign scholars in related fields,this paper expounds the relevant theories of enterprise tax burden,and creatively selects the enterprise comprehensive tax burden and various tax types tax burden measurement indicators based on the enterprise added value.Then calculate and analyze 2014-2019 according to the financial data disclosed by OM company The comprehensive tax burden including social insurance burden,value-added tax,income tax and social insurance tax burden of the enterprises during the year were compared with the tax burden of listed companies with similar business types and scales in the same industry.It was found that the tax burden of OM company was at a high level in the same industry.Through the analysis of the macro preferential tax policies and the daily operation characteristics of micro enterprises,this paper explores the main reasons for the heavy tax burden of OM company,so as to provide decision-making suggestions for OM company’s daily operation selection and Qingdao municipal government’s preferential policies. |
