The Tax Burden And Its Influencing Factors Of Industrial Enterprises In China

Industrial enterprises have been made great contributions to nation in tax.On the one hand,national standard divided industrial enterprises into39classes.Tax burden between different classes is not simple.Also,indusrial enterprises’tax burden in different area is imbalances because of the policy and regional resrictions.On the other hand,tax burden can affect the taxpayer’s normal production and operation.Therefore,master the current situation of industrial enterprises’tax burden and find the main factors influencing the tax burden is very important.This paper hope to lucubrate industrial enterprises’problems in the tax burden and find out the method to solve the problem of industrial enterprise tax burden.On the basis of the related resarch results at home and abroad’s reviewing,this paper select400companies from "the databases of Chinese industrial companies".Intoduce the current situation of the tax burden on industial enterprises from the overall tax burden,division taxes,regions differences aspects. And then,this paper use the method of measuring to analysis the enterprise tax burden. Once more,this paper analysis the development trend of XCMG tax burden and the existing problems.Come to the following conlusion:At first,it has large difference between different classes and regions.Secondly,value-added tax,income tax,value-added tax’s proportion,asset scale,management level and regional differences are the main factors affecting the tax burden on industrial enterprises.At last,this paper proposed that our country should adjust the current preferential tax policy...