Research On Tax Burden Influence Of The Enterprise Income Tax Merger In Chongqing’s Domestic Enterprises

As a main tax, enterprise income tax has always been the focus of the tax and oneof the hottest spots of tax reform. The enterprise income tax forms a formal merger in2008. Among them, the uniform and appropriately reduce the corporate income tax rategot the highest degree of concern. Theoretical research and analysis believe that theenterprise tax burden will decline with the corporate income tax rate declines. This willbe helpful to the further development of enterprises. It has been six years thatenterprise income tax merger. How about the actual effect? How to promote the reformof enterprises? To answer these questions, it is very important to research theenterprise income tax merger’s influences on tax burden. This paper adopts the methodof combining theoretical analysis and empirical research. This paper takes Chongqingas a sample area to do the research on macro and micro levels.First of all, Chongqing is belonged to the western region. Take comparativeanalysis of the macro tax burden and understand the location of Chongqing macro taxburden in the country and western region. Analysis the trends and causes of Chongqingmacro tax burden in2006-2012, which is the basis of subsequent research.Secondly, do a descriptive statistics to the enterprise income tax burden and theoverall tax burden before and after the merger. Find that after the merger, theenterprise income tax has declined in2008-2010, but increased in2011-2012, and theoverall tax burden showed a declining trend except for2010. The enterprise income taxburden is relatively high in regions developed better. The enterprise income tax andoverall tax burden of capital intensive industry are higher than that of non-capitalintensive industry.Thirdly, do the virtual variable analysis on Chongqing enterprises which areapplied to applicable statutory tax rate and preferential tax rates in2007and2008. Theresults showed that enterprise income tax, enterprises which are applied to applicablestatutory rate are significantly higher than those applied to preferential tax rates. Takean empirical analysis on the Chongqing tax burden of enterprise income tax and overalltax in2006-2012and take into the control variable. The results showed that the incometax rate is positively related to the sample enterprise actual income tax burden, and theincome tax rate is positively related to the sample overall tax burden, but theinfluencing coefficient is reduced when we consider the control variables. Finally, this paper put forward concrete measures to reduce the tax burden.Enterprises should make full use of tax policy. This paper can provide references forthe relevant departments of enterprises.