Research On Tax Burden Level Of Chinese Private Enterprises

In recent years, China’s private enterprises develop rapidly. The private economy owns animportant proportion in the gross domestic products of our country. It solves a large amount ofunemployment and contributes a lot to the fiscal revenue. However, the private enterprises, as theoperators who are faced with the private capital alone, get seriously restrained by the tax burden.Objectively, it’s also interfered with the cultivating ability of the tax resources. So, the papertakes the quantitative certification and qualitative analysis together to do the research about thetax burden of the private enterprises from home and abroad and describe the relevant theoreticalbases of the tax payment of the private enterprises. In the meanwhile, the paper picks the rate oftax contribution, the rate of tax payment growth, the level of tax payment and the rate of theassets contribution as the main indicators, combining with all kinds of fees and taxes, choosesthe data which indicate the change of the volatility of before and after the reformation for theturnover taxes and the income taxes is rather high, to make the comparison between theenterprises of different systems of ownership. The result shows that the private enterprises in ourcountry are rather heavy. In the next step, the research uses the principle of the optimalgovernment spending and applies with the method of regression analysis to measure thereasonable level of the macro tax burden. Based on the real policies of private enterprises’ taxpayment, the research makes the quantitative analysis and finds the reasonable range of the taxburden will be between14.26%and16.72%. Finally, the research puts forward some importantstrategies to keep the tax burden level at the proper range. The strategies are includingoptimizing the structure of the fiscal expenditure, implementing the policy of structural taxreduction, optimizing the structure of the tax burden, proceeding with the policy of changing thefee to the tax and normalizing the tax preferential.