Based On The Enterprise Tax Burden Of Structural Tax Cuts Research In China

With the development of the economy and the society of our country, more and more people feel the existence of taxation and concerned about the fiscal issues. The awakening of Chinese taxpayers makes them care more about the tax account and the using of government revenue. However, the scope of the use of tax has also become the focus of public concern.In2008, in face of the financial crisis triggered by the global economic recession, China has put forward the structural tax reduction policy. Nowadays, the world economy has not fully shaken off the impact of the financial crisis. At the same time, the Chinese economy start to adjust the structure, control the inflation and stable the economic growth. The deep economic crisis continues from the international perspective, the world economic recovery process is arduous and tortuous. It is not easy to restore market confidence in short term. The international foreign exchange market and the commodity prices changes continuously. There is still a long way to go to realize the sustainable growth of the world economy. In China, the foundation of economic development is still not strong, investment-led growth is unsustainable and the risk of the real estate market is increasing. The expansion of effective demand is restricted by various factors. It is imperative for china to adjust the macro economy. Accordingly, as one of the macro adjustment policies to cope with the recession, the structural tax reduction policies still need further deepen.From the2008international financial crisis period "guarantees the growth" to the steady and rapid economic development after the success in coping with the crisis, and then to the European debt crisis caused China’s economy stabilized again in2012, the structural tax cuts has gone through a complete cycle of economic fluctuations. It plays its role in different economic background. By the time that the structural tax reduction policy has been implemented for five years, and research from the angle of business burden. Taking the method of combining theoretical research with empirical research to analyze how the structural tax reduction effects in the current round of economic cycle adjustment, discussing on the future direction and path of China’s structural tax reduction policy. Thus, under the current background of economic structure, further strengthen for the foundation of economic and social development is needed. It has important theoretical meaning and some practical worth.This paper studied the effect of structural tax reduction by means of literature study, investigation, comparative analysis and some other methods, discussed the consummating of our structural tax reduction policy. In this paper, I talked about the existing research results at present and put forward my opinion. And I analyses the significance of structural tax reduction. Based on these evidences, I reviewed a series of tax reduction policies since2008.This paper combines the normative and positive research methods to analysis of the positive effects and the negative effects of the current policy from the point of the structure, the characteristics and the varieties. This paper hold the view that the structural tax reduction policy plays a positive role in reducing cost, stimulate consumption, saving resources. However, it also has such problem like failing to reduce macro tax burden, tax optimization insufficiency and ignoring the problem of local tax system and the non tax burden. Finally, the paper proposed to promote "business tax to value added tax" reform, accelerate the establishment of the local tax system and to reduce the tax burden, etc.