Research On The Impact Of The Tax Burden On Business Behavior

Marx once said:" Government taxes are fed wet nurse "," National economic manifestation of the existence of taxes " fully demonstrates the tax is the economic foundation of government departments. The main functions of the revenue mainly represents two aspects, one is to focus on income, on the other hand is not only to regulate the economy. Therefore, the state often use taxes to the implementation of the economic macro-control, but not all of the existing tax system are of contemporary economic development canplay a role in promoting any given time there exists an unreasonable tax system. From1994, after the taxreform, the country ’s tax system is indeed for the country ’s industrial structure adjustment and economic mainstay played a role in the rapid development, but due to economic development, social progress and economic growth mode transformation reason, the existing taxes system has been unable to effectively play their respective roles, which would seriously undermine the country ’s macro-control functions. Another pointof view, the tax is reflected in the distribution of benefits relationship between the state and the taxpayer, specifically how to allocate the tax burden that is reflected in the severity and specific scope of taxation, thedifferent behavior of the taxpayer’s tax burden will produce a series of different effects, and the corporate tax as the main subject, how many countries their taxes, as well as how to tax, will conduct a variety of corporate financing, production, investment, distribution and other enterprises have an impact. Our in-depth study of the specific effects of taxation on corporate behavior ways, explore the corporate tax on resource allocation effects, found the existing tax system is unreasonable to provide a theoretical basis and reference for the government to develop the necessary conducive to the healthy development of the enterprise tax. The coal resources as an important energy supplies is essential to economic development, production and operation of its normal operation, whether directly related to the normal operation of the national economy, thehealthy development of the coal industry has been subject to the attention of Governments, but the last two years due to the affected by the international financial crisis, reduced domestic demand for coal, and coal companies continue to release new capacity, the tax burden is too heavy, increasing the depth of the mine, increasing the rigidity of the cost factors and rapid exploitation, such as the impact of imported coal, coal prices continue to fall, coal industry profits have fallen sharply, leading to the production and operationof coal enterprises in trouble, in this case, the state should introduce appropriate fiscal policies to give coal companies to support, to help companies tide over the difficulties, the paper combines the characteristics of the coal industry and our business the tax status of the coal industry, the influence of the current national tax policy for the behavior of coal enterprises, in order to optimize the industrial structure of the country, to develop a more rational and efficient tax policy reference.In view of this, we are from a business point of view, using a combination of theoretical analysisand case method of analysis to explore the impact of taxes on specific aspects of corporate behavior. For the impact of taxation on corporate behavior abroad existing research focuses on the behavior of actors in thetax choices and aspects of economic policy-making, mostly from taxes as a starting point to expand the analysis, and research in this area to the current domestic said the still relatively small, mostly from the point of view of tax planning, and the impact of taxation on paper first to make a full range of corporate behaviortheoretical analysis, starting from the concept of the tax burden, describes the mechanism of taxation on economic regulation, and taxes on the entire process of production and business operation management, investment, financing, distribution various tax-related aspects, and the characteristics of the coal industry for the industry, the impact of taxation on coal companies related behavior analysis to make a generalization.Finally, Youyi, a representative of the domestic large-scale coal enterprises to do case studies, and ultimately concluded that the existing corporate tax benefits by influencing the distribution pattern, thereby affecting corporate investment and financing, and behavioral aspects of the production and operation of choice, At the same analysis found that China’s coal industry is the tax burden too heavy to very unfavorable long-term development of enterprises, in view of this proposed policy recommendations related to the coal industry tax reform..