In a narrow sense,the tax burden refers to the outflow of economic benefits from enterprises due to the government’s tax collection activities,referred to as "tax burden".As the cell of national economy and the creator of social wealth,enterprise plays an extremely important role in the contribution of national tax revenue.The level of tax burden rate and the rationality of tax burden are also closely related to the survival and development of enterprises.In recent years,in order to carry out the macro-economic adjustment policy and stimulate the vitality of the terminal consumption market,the state has promulgated a large number of tax reduction and fee reduction policies.However,under the guidance of a series of tax policy levers,many meat processing enterprises still feel heavy tax burden.In this paper,ZH meat processing enterprises as the research object,through the study of Zh meat processing enterprises in 2016-2019 tax burden,to evaluate its level of tax burden,this paper reveals the main factors affecting the tax burden,analyzes the existing tax planning space,finds out the possible tax risks,and puts forward some suggestions to reduce the tax burden of ZH enterprises.First of all,this article has carried on the elaboration to the tax burden related concept and the theory.On this basis,ZH enterprises in Zh city are selected as the research object,and the operating conditions and tax burden of ZH meat processing enterprises from 2016 to 2019 are discussed.The tax burden of ZH enterprises is compared and analyzed from vertical and horizontal aspects,this paper summarizes the tax burden problems found.Then,based on these problems to ZH enterprise tax burden of the cause of formation,including tax burden of internal factors analysis and external factors analysis.Finally,on the basis of summing up the reasons,it puts forward relevant suggestions to reduce the tax burden of ZH enterprises,mainly from the aspects of tax planning,internal management and business environment,encourage enterprises to improve their ability of tax planning and scientific and technological innovation,the state to introduce tax incentives to reduce the burden on enterprises,and the government to improve the tax business environment and strengthen tax services.The research in this paper is of great practical significance to promote the healthy and stable development of ZH meat processing enterprises and to create a fair and competitive industrial business environment in the city. |