The Research On The Tax Burden’s Influencing Factors Of Domestic Listed Medical Device Manufacturers

At present, China’s medical equipment industry competition is more and more intense.On the one hand, foreign multinational enterprises have gradually completed the strategic layout in China, covering almost all high school low-end products. On the other hand, due to highly product homogeneity between domestic enterprises competition is fierce. and medical device manufacturers in China are mostly of small scale, and are lack of research and development funds.Their research and innovation ability is weak and in short of core technology. Most of the enterprises cannot afford the accumulation of huge research and development spending. As the support industry of the health services for medical devices industry is closely related to people’s livelihood, using tax and other macroeconomic regulation and control policy to support the development of medical device manufacturing enterprise in China is of great significance. Therefore, it is very important to research the medical device manufacturing enterprises’ tax burden, reasonable assessment of medical device manufacturing enterprise of our country’s tax policy, and further improving and optimizing.Mainly from the micro perspective, with medical device manufacturing enterprise tax burden as the research object, tax burden level and influence factors are discussed herein. Firstly,all the theories used in this paper are introduced systematically, Secondly, development of the medical device industry, tax system, tax are discussed, and the industry’s tax burden on ability are analyzed; represented by the stock market listed companies, then VAT tax rate,tax rate,tax rate and tax burden found in recent years of the 19 medical equipment manufacturing companies listed in 2011-2013 are calculated. the medical device manufacturing enterprises have a steady upward trend in the overall tax burden rate, in addition, from the Chinese A-share market, 102 other manufacturing enterprises are sampled, and the overall tax rate of these enterprises income tax, value-added tax rate, tax rate, then estimated by comparing the medical device manufacturing enterprise income tax rate or VAT tax rate is far higher than other manufacturing conclusions. The 19 listed medical device manufacturing enterprise’s tax influence factors in the regression are also analyzed. The profitability, income structure, research and development investment, tax incentives, assets structure on the impact of tax burden of enterprises are found. Furthermore, ills for medical devices industry-. "hidden costs", as tax influence factors are analyzed separately. A data model is designed to find tax rate and the relationship between the "hidden costs". On the basis of the above argumentation and conclusion, from the government’s macroeconomic regulation and control, the industry standard, the enterprises’ three aspects respectively are proposed to reduce tax advice in this paper, so as to promote rapid and healthy development of the medical device manufacturing enterprise.