The Tax Burden Research On Communication Enterprises Of China

The communications industry is an important industry in China’s economic industrial chain. In this thesis, We choose the tax burden on the communications industry as an entry point. Both from the theoretical and empirical, we analyzed the tax burden of the communications industry’s impact on business performance Concluded that the corporate tax rate is a negative effect on corporate net income and total assets.In the theoretical analysis, we use econometric methods to analyze the impact of the tax on the price of communications services, and then analyzed the impact of the tax on the communications market demand and supply. Concluded that Tax would make communication services’price higher,and reduce consumer demand, and affect the operation of the business.In the empirical analysis, We respectively analyzed the relationship of Tax rate changes and net changes,and the relationship of Tax rate changes and total assets changes. Concluded that the negative correlation between them.Finally, according to the conclusions of the empirical analysis,we proposed some recommendations and opinions to improve the tax system of China’s communications industry.