A Study On The Relationship Between Manufacturing Companies Revenue Composition And Turnover Tax Burden

Manufacturing plays an important role to the country's economy. In recent years, China's manufacturing industry is very weak, Purchasing Managers' Index(PMI) declines seriously. National development and reform commission(NDRC) puts forward to promote transformation of manufacturing industry, and push forward China to become a developed country. It was tax burden that is one of the most significant expenses for manufacturing companies, so tax burden influences the development of manufacturing companies seriously. And turnover tax burden occupying a large proportion of tax burden is of great significance to manufacturing companies.When manufacturing operating revenue composition changes, the manufacturing companies' turnover tax burden changes. Based on this, paper dose some researches. Following conclusions can be got, 1) manufacturing companies have multiple products, While the operating revenue's quality is improved, turnover tax burden will increase; while the operating revenue's rationality is enhanced, turnover tax burden will decrease.2) while manufacturing companies operate in different areas,the manufacturing companies' turnover tax burden will be significantly different. 3) The degree of manufacturing's diversification has a negative correlation between turnover tax burden. Namely, with the degree of diversification increasing, turnover tax burden will decrease, but the reduction effect is limited. In a perspective of diversification and turnover tax, the transformation from Business tax to Value-added tax policy achieved the goal that reduces the tax burden on manufacturing.Thus, it can be seen that manufacturing companies can effectively reduce the turnover tax burden by reasonable business arrangement and reasonable tax planning.At the same time, it can be seen that the tax system of our country remains to be improved; Turnover taxes is a different between different areas.