The Research On Private Enterprise Tax Burden Optimization

Private enterprise's development has become our country social economy development the important constituent, must maintain the national economy continually, stably, the coordinated development, needs each profession, each kind of nature enterprise coordinates the balanced development, while current is consolidated and development state-owned enterprise's, must have to cause the private enterprise to do in a big way, does strongly. This also is the science development view inevitably requested.Presently, our country private enterprise develops also occupies to become long-term, because each kind of reason relatively caused its tax burden to be heavier, has restricted private enterprise's development. The tax revenue is the economical important regulating lever, specially unceasingly develops when the consummation in China socialist market economy, the tax revenue control action especially reveals prominently; The tax burden is the tax system reform, the construction and the tax policy core, said regarding the development phase private enterprise, its tax burden stresses will certainly to be disadvantageous to its development. How optimized the private enterprise tax burden, already became which the promotion private enterprise developed important and the urgent research topic. This article bases on this question, through to the current private enterprise tax burden present situation analysis, inquired into the private enterprise tax burden stresses the reason, from the country tax policy, the tax revenue law adjustment, the tax affairs department function reform, the private enterprise interior tax revenue preparation and so on three aspects proposed the optimized private enterprise tax burden countermeasure measure. In order to the private enterprise tax burden optimization provides the mentality which may profit from.This article divides into three parts besides the introductory remarks: The first part elaborated the private enterprise and the tax revenue burden concept, as well as private enterprise's characteristic and tax revenue burden classification; Has analyzed the influence tax burden primary factor, namely: Productive forces level, system of economic management, tax revenue system, government function, enterprise internal management level. The second part thoroughly analyzed our country private enterprise tax burden present situation; From private enterprise tax burden law, policy basis and heterogeneity enterprise's tax burden, the different industrial tax burden, as well as aspect generalized analysis our country private enterprise tax burden and so on domestic and foreign tax burden contrast stresses and the main performance, inquired intone this foundation our country private enterprise tax burden stresses the main reason and causes consequence. The third part has discussed the optimized private enterprise tax burden main way; One is perfect and the perfect tax system; Two, strengthened tax revenue service, improvement tax administration; Three, does well the private enterprise the tax revenue preparation.The article occupying of innovation to optimizes private enterprise's tax burden from the country tax policy reform, the tax affairs department manages, the enterprise tax revenue prepares three aspects syntheses to perform to consider that, has avoided one-sidedness which unilaterally studies; In addition, in the generalized analysis our country private enterprise tax burden present situation foundation, proposed in the country tax policy reform aspect sets up "the harmonious tax burden" the mentality, had pointed out in the tax administration the strengthened tax revenue service and the improvement tax administration is optimizes the tax burden the important constituent, elaborated in the tax revenue preparation the tax revenue preparation manages the vital role to the enterprise which the management level enhances; To the policy formulation, the function management, the enterprise management and so on the different aspect optimized the enterprise tax burden to provide the mentality which might profit from, had in the practice to be possible to be operational.