Look From The Northeast Revitalization Of The Fiscal And Taxation Policies Change Effects On Shenyang JC Group Tax Burden

Machine tool enterprises is an important part of the equipment manufacturingindustry and equipment manufacturing industry is the main industry in the northeastold industrial area, is also a country after put forward the strategy of rejuvenatingnortheast important industry transformation.Machine tool enterprises for thedevelopment of the revitalization of northeast and even the process of urbanization inour country has a strong practical significance.So, the government issued form acomplete set of fiscal and taxation policies to promote represented by JC co., LTD.,Shenyang equipment manufacturing industry to the smooth completion of structuraladjustment and industrial upgrading is very necessary.Tax burden as an importantindex of enterprise pay taxes through the many, is a verification strategy ofrejuvenating northeast for the enterprise production data update and even the entireindustrial upgrading of the most important means.On the one hand, throughmacroeconomic policy impact on eligible enterprises tax burden;On the other hand,through to the enterprise tax changes and the rules for effective summary, can in thenation’s future tax policy and the related system bring some experience and basis forthe formulation and adjustment of.Therefore, only the actual tax burden of clearunderstanding of the local enterprise, can test the nation put forward the strategy of"revitalization of the northeast", after the fiscal and taxation policy support andpromote the role of the enterprise;Only to find and analysis the defective unfair,unreasonable, even to the transformation of the northeast enterprise development andthe future state for the development strategy of the northeast and other regions toprovide experience and decision-making basis.This article to the tax burden as themain method of research and analysis of the problem, the Shenyang JC co, LTD, thetax burden and the fiscal and taxation policy changes before and after the northeastChina put forward, for our country to carry out the strategy of revitalization of thenortheast since the actual effect of the business tax changes made a conclusion, andthe formulation of relevant tax policy of machine tool enterprises put forwardreasonable Suggestions for improvement.In this paper, the concrete content includes the following several parts: the firstpart is introduction, including the research background and the research train of thought.The second part is the basic operating conditions of Shenyang JC co.,LTD. And the introduction of tax situation, JC of Shenyang co., LTD., operating andfinancial tax situation made a more comprehensive introduction.The third part of"revitalize the northeast" proposed Shenyang JC factory has faced a tax policyenvironment are analyzed.The fourth part analyzes the tax burden of enterprise,through to the existing data and comparison of similar enterprises in other areas, therevitalization of northeast old industrial base in the country big background, theenterprise’s overall tax burden is not significantly reduced.Based on the enterpriseburden of tax and income tax burden of value-added tax of further analysis, presentsthe corresponding explanation.Finally, the negative effect on the machine toolenterprises in northeast China tax gives the Suggestions and countermeasures.