The Tax Burden Research On Trust Enterprises Of China

Through continuous development, the trust industry has become an imp ortant part of financial market. The characteristics of gathering capital, avoid ing risk make it has an obvious effect in promoting social investment, thus promoting the overall development of the national economy. As an importan t influence factor, tax burden has contact with the trust enterprise’s develop ment, in this paper, we analyses the trust enterprise tax burden based on th e theoretical and empirical combination of analysis method, to verify the ac tual tax burden of china trust enterprise, and its effects on the performance of the trust enterprise.then, put forward some Suggestions to Perfecting t he trust enterprise.tax system.in order to raise the development of the trus t enterprise.In the theoretical analysis part, we carried on the the definition of ente rprise tax burden, its measurement methods, and the influence factors.then, the tax mechanism and its influence on the trust market main body behavio r were analysed. Furtherly, introduce the trust tax system in Britain, Japan, Taiwan, and summarize the reference experience for our country.In the empirical analysis part, we define the enterprises’tax burden first,and then use descriptive statistics analysis based on50China trust enterprises datas from2003to2010as research object, to concluse the trust enterprise tax change trend, besides, make a comparative analysis with non-trust financial industry, social service industry. Besides,based on the the trust enterprise listed data, we research the influence of tax burden put on the trust enterprise performance.In the above foundation, the paper propose optimize advice on Chinese trust enterprise tax system in business tax system and income tax system aspects.This paper mainly lies in the contribution of research our country’s trust enterprise tax burden in empirical analysis path, expand the trust enterprise tax burden of study, through the correlation data check the tax to trust the real influence of the development of the company.