A Study On The Main Influencing Factors Of The Tax Burden Of Small And Micro Enterprises

Small and micro enterprises are placed at the core of the social and economic structure.They have a positive impact on economic development,employment absorption,technical innovation,stimulating investment and consumption and so on.Small micro-enterprises registration threshold is relatively low,so the number of small and micro enterprises,although relatively large but generally small in size,and financial strength is not strong enough,the higher the sensitivity of the market,if there is a financial tsunami,small micro-enterprises may be the first to be affected.Small micro-enterprise financing costs are too high,relatively large business risk,internal management is not mature enough norms,increasing labor costs and limited innovative scientific research capacity of enterprises,these factors seriously constrained the healthy development of small and micro enterprises.In recent years,the government has paid more and more attention to small and micro enterprises particular the tax burden of small and micro enterprises.Although the government increase the preferential strength,but small and micro enterprises tax burden is still at a high level.Tax burden has gradually become a key factor affecting the development of small and micro enterprises.Additional tax burden will also lead to other problems,such as the intensity of work,profitability weakened,the enterprise due to inability to operate and the collapse of delisting and so on.If we want to completely solve this problem,the key is to find the main factors affecting the tax burden,and then we can put forward some suggestions.In this paper,we regard the small and micro enterprises in Jianggan District,Hangzhou City,as a research object.we should determine the main factors which can affect the tax burden of the small and micro enterprises through the empirical analysis of the data.And put forward specific opinions to provide some reference for reducing the tax burden of small and micro enterprises.The content framework of this paper is divided into five parts: The first part is the introduction.First of all,this paper describes the background and significance of this study,and then introduces the domestic and foreign scholars on the tax burden of small micro-enterprise-related research.Finally,this paper describes the main research ideas,innovations and shortcomings.The second part mainly introduces and explains the definition of the research object,Including the definition of small and micro enterprises and features,definition and classification of tax burden,the measurement of tax burden and the determination of measurement indicators and so on.The third part identifies several factors that affect the tax burden of small and micro enterprises,Including industry,enterprise size,operating conditions and preferential efforts.The fourth part is the core of this paper.This chapter is divided into two parts,The first part gives a descriptive analysis of the survey results.The second part uses binary logistics regression analysis to Influencing factors from the VAT tax burden and income tax tax burden on two aspects.The main factors affecting the VAT tax burden are industry,tax planning,preferential treatment and taxpayer types.The frequency of tax planning and the intensity of preferential treatment are significantly negatively related to the tax burden.There is a significant difference between the value-added tax burden of various industries.The tax burden of service industries and industrial enterprises is heavier,and the taxes of retail trade and wholesale trade The tax burden of the small-scale taxpayers is higher than that of the general VAT taxpayers.The main factors of income tax burden are tax planning,preferential treatment and collection methods.There are significant negative correlations between tax planning,preferential treatment and tax burden.The small and micro enterprises adopt different tax collection methods to have different effects on the income tax burden,and the small and micro enterprise income tax burden is relatively heavy.More important than the audit fee collection.The last part are suggestions.For example,we can put more Value added tax preferential measures on industrial enterprises and services;lower VAT general taxpayer recognition standards;Increase tax incentives and provide free tax planning services to the taxpayers;actively guide enterprises to carry out accounting and promote Auditing levy.