The Research For Influence Factors Of Actual Tax Burden From Real Estate Companies In Shuimogou District Of Urumqi

With the advancement of urbanization,the importance of real estate enterprises has become increasingly prominent,and its influence and influence are becoming more and more extensive.At present,the real estate enterprises,with the support of the government,are becoming more and more important to promote national economic development and improvement.The new economic growth point of people's life.At the same time,the tax burden of real estate enterprises has become increasingly prominent,high taxes will threaten the survival and development of real estate enterprises,a direct result of the decline in corporate value,which will also affect China's real estate industry,the quality of economic operation.Therefore,the study of real estate enterprises bear the tax burden and tax burden factors for the study of the overall economy has an important reference role.It is worth noting that the real estate market has obvious regional characteristics and is a monopolistic competitive market in the region.Therefore,it is of great significance to study the real tax burden of the real estate enterprises in Shuimogou District of Urumqi,and to provide a useful reference for the healthy development of the water industry.This paper first summarizes the research methods and research results of tax burden and its influencing factors of real estate enterprises both at home and abroad through literature search.Combining with the availability of real estate enterprises in Shuimogou District of Urumqi and the availability of relevant data,this paper defines the Research ideas and methods.Secondly,it introduces the relevant theoretical basis of enterprise tax burden,actual tax burden measurement and so on,and paves the way for the later modeling analysis.Thirdly,it studies the influencing factors of the actual tax burden of the enterprise,and puts forward the hypothesis for the empirical study.Finally,the paper chooses the sample of 99 real estate enterprises in Shuimogou District of Urumqi from 2010 to 2015,and uses the financial tax report of the sample enterprise to report to the tax authorities as the data source,and uses the descriptive statistics and multiple regression analysis method to calculate the actual tax Negative and influencing factors were studied.Through the above empirical research,this paper finally got the following conclusions: enterprise scale,asset-liability ratio,profitability and the actual tax burden of enterprises has a negative correlation.Capital intensity and the actual tax burden of enterprises did not show a significant correlation.The negative correlation between the firm's scale and the actual tax burden of the enterprise verifies the enterprise's political rights hypothesis,that is,the large-scale assets and more enterprises are more able to carry out tax planning to achieve the purpose of tax saving;asset-liability ratio and the actual tax The negative correlation between the profitability and the actual tax burden of the enterprise is the taxation of the enterprise,and the tax burden of the enterprise can be deducted from the income tax.The results of the planning,that is,enterprises tend to enjoy the tax relief policy during the more profits in order to achieve the purpose of reducing corporate tax burden;capital intensity and income tax burden did not show a significant correlation,indicating that in this paper selected sample enterprises,The depreciation of fixed assets,the role of tax baffle did not play a big impact.Finally,this paper summarizes the micro factors influence the actual tax burden of enterprises,and based on the correlation between influencing factors and the actual tax burden,the real estate enterprises reasonably reduce the actual tax burden and puts forward some countermeasures and suggestions.