The Research On Our Country Tax Negative Level And Policy On Lowering The Tax Of The Business Enterprise

The revenue from tax burden is the matter closes a national and social benefits to assign of a sharper with sensitive of problem. In recent years because of our country the revenue from tax income of super often increase, relevant our country revenue from tax burden of importance with increase or decrease a problem, once more cause the concern and value of social publics, such as economic boundary, the business enterprise field and government etc., in succession put forward with express each from of standpoint.This text is negative to commence with tiny view the burden both side of the business enterprise from the macroscopic tax of the big caliber, research the our country macro view and tiny view of revenue from tax burden level.This text mainly what to adopt is the qualitative analysis method, close combine China of actual, draw lessons from international experience, pass the theories research and the substantial evidence analysis to combine together of method, took to take with tiny view tax to carry on to the macroscopic tax more thorough systematically analytical and argument.Said the revenue from tax burden all from the theories first of of the concept,revenue from tax bear of principle, and measure index sign etc. the tax is negative theories. Analyzed an our country a macroscopic tax negative level on this foundation, pass is quickly super to often increase analysis to the revenue from tax income, get an our country a macroscopic tax is negative the level Be raising year by year;Take through a macroscopic tax of international comparison, get an our country tax negative level to have already exceed medium etc. income national level, the first-class and flourishing nation keeps up with in to. Then the point pass the substantial evidence analysis method, analyzing a business enterprise from the tiny view level of the true tax is negative, getting the tax of the medium small scaled business enterprise of the type inside the our country negative is an opposite and heavy conclusion, and from several aspect analysis the tax take heavy source. Immediately after this text aims at an our country, new tax change of point two taxes unite as one to transform both side with added value tax, analytical it to the influence that lowers the business enterprise tax to take, not only give to analyze theoretically, return to substantial evidence analysis. Take to put forward some policy suggestions towards lowering the business enterprise tax in the meantime, hope to reform to the new tax system of the our country and tax the negative analysis have a help.Thesis of a little bit main and creative BE: Pass the true circumstance that the thoroughly data analyzed the macroscopic tax of the our country negative level. Deduces negative condition of the true tax that the substantial evidence analyzed the small scaled business enterprise in the our country with the thoroughly data. Put together the tax administration theories and tax administration accountancy knot especially, apply to the business enterprise fulfillment in, get a true tax of the business enterprise of the negative condition contain stronger conviction. Make use of the tax administration accountancy's knowledge to analyze two taxes to unite as one also with added value tax to transform the influence of the both side to lower the business enterprise tax to take to provide to the further research business enterprise tax negative problem and the establishment revenue from tax policy by expect to draw lessons from beneficially.