The Income Tax Burden Analysis Of Auto Industry Enterprise-based On The Analysis Of The Case Of The Faw Group Corporation

By observing the development of automobile industry in our country, it is not difficult to find that economic development of our country is leading to the development of the auto industry.The rapid development of automobile industry in the economic growth plays a more and more important role.Since the financial crisis in 2008,the impact of the global auto market is large, the vehicle volume growth is obvious.In the history of China’s automobileindustry,Jilin province has been in it with the color of dense,as early as more than 50 years ago, the first car in China is the production in Jilin province.In so many years of development, Jilin province automobile industry has formed a certain scale,the FAW Group Corporation as the core, the other car companies in the surrounding formed a relatively complete system of auto industry,thus the FAW Group Corporation in the automotive industry is the most representative.Auto industry enterprise income tax problem is one of the important problems that influence enterprise development.Each directly affect the enterprise production sales link appropriate tax policy,in the long run,the corporate profits will inevitably bring tax increases, and ultimately form the state and enterprise win-win situation.Auto industry enterprise income tax problem is one of the important problems affecting enterprise forward development.Tax policy is completely could hinder the development of the industry, bringing to a halt industry development.Automobile industry of the tax burden of enterprise income tax analysis on the development of Jilin province automobile industry has a profound practical significance.And this article will to study and analysis from the following five chapters:First of all,the article introduces the selected topic background and research significance of this article,general situation of the research at home and abroad about the tax burden,once again discussed in this paper, the research content, research methods and the innovation of this article.And then,it introduces the general theory of enterprise income tax burden. the concept of tax burden is described, its theory and the estimation basis and formula of the tax burden are also introduced.After that,is the introduction of theenterprise income tax burden of China’s auto industry,it analyzed the current situation of the automobile industry and automobile industry taxation system,at the same time,standing in the angle of automobile,to compare the income tax burden between automobile manufacturing and other manufacturing enterprise,and the automobile manufacturing cross-industry comparison.The following is basing on the analysis of Faw group corporation case concrete measure, through tax rise compare with previous years and compared with other indicators analysis tax burden,through the analysis all above,coming to a conclusion that the the income tax burden comparison of Automobile manufacturing is high.Last,based on the results of Faw group corporation case analysis and policy recommendations. Through theoretical analysis, the calculation results of the data to study tax burden of enterprise income tax in the auto industry, and the conclusion is given the corresponding policy recommendations.