The Analysis On The Factors Affecting The Actual Tax Burden Of Industrial Enterprises Scale Above In China

For a long time on the industrial enterprises has been the national tax large taxpayer,is a major contributor, of our fiscal revenue in the research enterprise taxes, the tax burden is a prominent and sensitive issue. Tax burden reflects the specific tax policy of the country, is the core and soul of the tax, is directly related to the country, the distribution of interests between corporate and personal relationships, and key points in tax leveraged. Tax burden as an important part of corporate governance environment,more enterprises are one of the focus of attention, and the level of tax burden directly affect the enterprise profitability and growth ability, and the influence factors of enterprise tax burden level in study can help us more clearly understand the tax burden level of the enterprise, so the influence factors of enterprise tax burden level is of practical value. This article from the perspective of industrial enterprises to study the influence factors of enterprise tax burden level, but because of the difference of most industrial business industry, causes its tax burden level has obvious difference; At the same time, due to enjoy the tax policy of different industrial enterprises and regional restrictions, between different regions bear the tax burden level of the industrial enterprises also exist difference, which leads to the actual tax burden level and tax burden level is nominal different, so the actual tax burden level of influence factors is realistic.Turnover tax and income tax as the two main tax of the enterprise, according to the theory of tax burden on the not completely elastic supply and demand situation,value added tax is Shared by business and consumers, income tax as a direct tax is borne by the enterprises fully, therefore when considering enterprise overall tax burden level, the introduction of previous scholars is derived according to the commodity supply and demand elasticity coefficient of the tax burden on into the measure of tax burden level tool, it is concluded that the tax be a better alternative to measuring tool.This paper to study the influence factors of enterprise tax burden level of the literature at home and abroad were reviewed, previous studies can be divided into two categories,the characteristics of the macro tax burden study: pay attention to enterprise in the industry, regional feature and the effect of tax policy; Actual tax burden of micro factors:focus on the relationship between the enterprise features and actual tax burden level.Macro tax burden level influence factors including the level of productivity, industry structure, tax policy, etc.; Micro tax burden level influence factors including the company scale, capital structure, capital intensity, financial leverage, profitability, etc.,on this basis for the research background, research purpose and research significance is discussed. Then the tax burden theory, and the theory of tax burden on defining the relevant concepts, and then for the domestic and foreign scholars how to scientifically measure has carried on the induction summary enterprise tax burden level, put forward in this paper, the measures adopted by the tax burden level indicators, and then explores the factors affecting our country industrial enterprise the actual tax burden, the qualitative analysis the influence of these factors for the tax burden on industrial enterprises, an empirical analysis for the back of the basic assumptions are put forward.Further by selecting the database of Chinese industrial companies 600 different industries, different areas of enterprise 05-09 data as the research samples of multiple regression analysis model is set up, to explore the influencing factors for industrial enterprises affect the nature and degree of the actual tax burden.Relevant conclusions finally: enterprise scale and enterprise tax burden is significantly related to the asset-liability ratio is negatively related to the enterprise tax burden significantly, capital intensity and the relationship between the enterprise tax burden is not significant, inventory intensity and the relationship between the enterprise tax burden is positive correlation, effect is significant. The relationship between the profitability and corporate tax burden is significantly related to the enterprise management level, the lower the overall tax burden. The enterprise tax burden is higher than in western areas of the western region. The tax burden of state-owned enterprises is higher than non-state-owned enterprise tax burden. According to the relevant conclusions, to promote China’s industrial enterprises to better development, and create a good environment for tax, tax reform, etc, to provide some Suggestions.