Research On Tax Burden Level Of Private Enterprises In GuangDong Province

Since reform and opening up,private enterprises have gained rapid development. At present,the private enterprises in Guangdong,both on quantity and on the total economic output and taxation,have become an important part of socio-economic development of Guangdong Province.The tax contribution to provincial government by the private enterprises has been increasing from one third proportion to half of the total tax revenue.In order to maintain the sustainable and healthy development of the national economy,Guangdong Province should not only consolidate and develop the dominant status of state-owned enterprises but also attach importance to the development of private enterprises.Private enterprises in Guangdong Province are developing in the rapid pace and the total economic output and revenue levels related private enterprises are steadily climbing.As the forefront of reform and opening-up,Guangdong Province has various kinds of taxes but most of these taxes lack the support to Private enterprises. Consequently,the private sector has developed under an unfair tax environment for a long time,which leads to the private enterprises shouldering heavier tax burden than state-owned enterprises.This apparent unbalanced tax-bearing situation will definitely affect their capacity for sustainable development and reduce the market competitiveness of them as well as their ability to resist market risk.As a major economic adjustment lever,tax's adjustment function is very clear.It can have a very positive impact on the development of private enterprises.Tax is the core of tax reform,tax development and tax policy.To the private sector,with high-speed stages of development,the tax burden is bound to do harm to the healthy development of private enterprise.Therefore,it has become an important and urgent issue to create what kind of tax environment so as to promote the private sector to develop sustainably.Based on the issue,this paper analyzes the tax burden of private enterprises in Guangdong Province,explores the reasons of private sector tax burden and puts forward countermeasures from the point of view of tax policy and strengthening tax administration aiming to create a fair and healthy environment for the sustainable development of the private enterprises.This paper is divided into five sections.The first part is the introduction mainly describing the research purpose,the study significance,research ideas,methods and literature review;the second part explains the theoretical knowledge involving in this paper including explanation about the definition of private enterprise and their characteristics,about the tax burden and its measure as well as the concept of enterprise tax burden and its measure among which,this article focuses on defining the private enterprises mentioned in the paper.The private economy in this paper is the private economic sector and individual industrial and commercial household areas without public private enterprises;the third part is from the contrast perspective to analyze the tax burden on Chinese enterprises and China's tax burden on the private level,mainly from the macro-and micro-tax burden to analyze China's corporate tax burden.In this part,the assessment results of the corporate tax burden by some domestic experts and scholars have also been studied;the fourth part of this article is the focal part.In this part,I innovationally use industrial value-added tax measure to assess the private enterprises tax burden in Guangdong Province,make the comparison between the average industrial value-added tax burden of private enterprises in Guangdong Province and that of enterprises in Guangdong enterprises and draw the conclusion that the private enterprises in Guangdong Province bear heavier tax burden.Based on the above comparison,I also analyze the reason of heavy tax burden of private enterprises in Guangdong Province and the consequent defects caused by it;the fifth part is about the improvement solution to the high tax burden of private enterprise in Guangdong Province in order to promote the sustainable development of private enterprise in Guangdong Province.The innovation of this article is the application of industrial value-added tax burden measuring to state that tax burden of private enterprises in Guangdong Province is high.This method is often used for tax inspectors,while in this paper it is introduced creatively to tax assessment.