Shandong Province, The Corporate Tax Status Quo And Countermeasures

Enterprise tax burden is one of the most keen-edged and sensitive problems which relate to the national economy and the people's livelihood. It likes a two-side sword. On the one hand, the government can excite the demand and lead the investment so as to promote the development of enterprises and pull the economic growth through reducing-tax burden measures such as free-tax, reducing-tax, and so on. On the other hand, the government also has to choose appropriate level of tax burden by its power in order to raise sufficient capitals which is necessary to the running of the national machine in gear and the flourish of variable of projects. Therefore, the level of tax burden reflects the development level of all of the entities including enterprises, territories and all of the nations on the whole, which in not only closely linked to national important finance and economic policies such as national industry policies, macroeconomic goals, the total of government finance income and et al, but also closely linked to different rate-paying entitiesIncluding all of the stated-owned, collectivity-owned, foreign capital-owned, private-owned and individual, even closely linked to the just tax burden and equitable revenue environment which accords with international tax system and rules of WTO.This thesis owns two goals. One is to focus on the current situations of enterprise tax burden in china and in Shandong Province. The other aim of this thesis to put forward some enterprise tax burden measures for both the government and the enterprises. In the opinion of the author, on the one hang, the countermeasures should create a just, equitable, and open competition environment in which the enterprises can advance their competency in an extensive space and a higher level by investing enough to innovation and reproduction, on the other hand, the government can use the revenue tools to adjust the operation of the economic, which can make the revenue level to be the roll booster of economic growth and caught up development.The thesis is divided into three parts:The first part introduces the concepts and weight indexes about revenue burden...