Research On The Corporate Tax Burden In China

Tax controlling the lifeblood of country’s economy is the source of the nationaleconomy and one of the important factors that affecting economic growth and socialjustice. Therefore, the research of the tax burden becomes the focus of theoreticalresearch and issues of the tax. As the engine of economic development, the enterprise is amajor maker of social wealth, and its value has great influence on the whole society. So,it is very important to make a research on tax burden of the enterprise.According to the theoretical research, empirical analysis and policyrecommendations, combining theoretical and empirical analysis, this thesis analyses thegrowth of tax revenue since China’s tax reform and the enterprise tax burdencomprehensively. It analyses various factors of enterprise tax burden and the causes of itsoverweight in recent years and then provides some relevant policy recommendations.The thesis is divided into five parts:Chapter one, introduction. This part introduces contents and methods of the research,the innovation and existing problems, and related domestic and foreign literatures of thetax burden.Chapter two, theories of tax burden. It introduces the meaning and classification ofthe tax burden, and briefly elaborates its classical and modern theory.Chapter three, empirical analysis of enterprise tax burden. Based on the data ofChina statistical yearbook (2010-2012) and Chinese tax yearbook (2010-2012), this partanalyses macro tax burden of China and micro tax burden of the enterprise whichshowing that the enterprise tax burden is serious.Chapter four, analysis of problems and causes of the enterprise tax burden. Based onthe quantitative research, this part points out that the enterprise tax burden is serious inwhole. In addition, the burden of enterprise turnover and income tax is serious, too. Andit finds out the main influencing factors of the heavy tax burden of enterprise accordingto the structure and collection of the tax system.Chapter five, reasonable countermeasures for enterprise tax burden. This partproposes some realistic countermeasures that reducing the burden of our country enterprise tax through quantitative and qualitative research. The measures such as reformour current tax system, gradually standardize government fees and preferential taxpolicies, and strengthen tax planning are included. It helps realize the healthy and fastdevelopment of economy by optimizing the investment environment and enhancingadvantages of enterprise competition.