Tax Burden Researchon Small-Micro Enterprise Of AShi

As the main tool of national macroeconomic regulation, market supervision and public services, tax penetrated into all aspects of our lives and affects every taxpayers. As the core of tax reform and tax policy, sustaining a healthy economic development is important to determine a reasonable level of tax burden and formulate tax policy scientifically for government to achieve macroeconomic objectives.Small and micro enterprises play a crucial role in promoting the reasonable market competition, strengthen market vitality and prosperity of the market economy, to solve the employment problem. Small and micro enterprises are economic restructuring, industrial upgrading core power, but also the future of China to maintain steady and rapid economic growth, the needs of small and micro enterprises play a role.However, the current development of small and micro enterprises is limited by multiple factors, heavy tax burden is one of the main factors, the economy in recent years has become a hot topic. Through research, in-depth analysis of A tax burden, and made several recommendations to reduce the corporate tax burden, effectively reduce the enterprises, especially small and micro enterprises tax.The main idea of the contents of this issue generally divided into the following parts:The first part is an introduction,mainly on the research background, significance, research ideas, methods; second part is related to the definition, including elaborate definition of small and micro enterprises and their characteristics, information on the position and the plight faced by small and micro enterprises in economic development, sub-micro-macro tax burden and tax point of view, elaborated on the tax burden and its metrics and establish suitable for small measurable indicators of micro-enterprise tax pressure; part III of the actual tax investigation by A small and micro enterprises, the data will be collated with the second part of the index system combined with the use of regression analysis, analysis relationships with all major operating profit between tariff and micro-enterprises and small in the tax rate; section IV analyses the reason of small micro enterprise tax burden heavy, lay a foundation for below Suggestions; the fifth part is the tax situation of small and micro enterprises, a number of proposals to promote the sustainable development of small and micro enterprises and economic restructuring; finally concluded, pointing out the shortcomings of the study.Article through to the enterprise value added tax, tax, business tax and business income tax, income tax and profits of the total amount of regression analysis and correlation analysis, research, turnover tax, business tax and VAT revenue, the relationship between income and profit; By comparing the A small micro enterprise tax rate and tax rate in the same area large and medium-sized enterprises, found that small micro enterprise although smaller amount of absolute value, but the tax burden is relatively high, the need to reduce the tax burden. The standpoint of the article is the small micro enterprise, do analysis has certain reference value.