The Study On Influencing Factors Upon The Incomes Tax Burden Of The High-tech Enterprises

There is a close relationship between the income tax burden of enterprises and the national economy as well as the development of the enterprises.As an important engine in leading the domestic socialist economic construction,high-tech enterprises play a very important part in the national economy.This phenomenon is especially obvious after the promulgation and implementation of the new enterprise income tax law in 2008.The government reformulated the prerequisite of high-tech enterprises and the tax credit policy.The purpose of this article is to study the change of the actual income tax burden caused by the new enterprise income tax law,and the influence factors of the tax burden in the high-tech enterprises.This article introduces the concept and theory of tax burden on the basis of reviewing and studying the domestic and foreign literature and then put forward the indicator of income tax burden of the enterprises.And then this article has analyzed the influence from the business entity factors such as the asset size,asset-liability ratio,the intensity of fixed assets,earning capacity,the proportion of R&D spending,and the ownership concentration on the corporate income tax burden,and then the article has proposed the research hypothesis.Next,the article selects 98 domestic new high-tech enterprises and related data from 2006 to 2014 as samples to verify the effect of these factors through methods of descriptive statistics,correlation analysis,and multivariate regression analysis.And then,the author makes a comparative analysis on TBEA and prosper photoelectric and studies their tax burden difference on the basis of empirical research.And then the author proposed the corresponding measures in reducing the tax burden according to the cause.The results show that,the income tax burden of new high-tech enterprises after 2008 has totally appeared a decreasing trend.There is a significant negative correlation between corporate income tax burden and asset size,profitability,proportion of R&D expenditure of high-tech enterprises.Also,there is a positive correlation between the asset-liability ratio,the intensity of fixed assets,ownership concentration and the enterprise income tax burden.Among this,the intensity of fixed assets is significant correlative.Finally,this article provides some suggestions on how to reduce the tax burden in high-tech enterprises and formulate reasonable tax policies for the relevant government departments according to the results of theoretical analysis,case analysis and empirical analysis.