Research On The Tax Incidence Of Small & Micro Enterprises In City A

In recent years,the number of small and medium enterprises,especially small and micro enterprises,has grown at an astonishing rate every year,playing an important role in developing economy,promoting local employment,changing industrial structure and enhancing market vitality.But with the real economy continues to decline,small and micro enterprises are facing severe pressure,in which the tax burden problem is particularly prominent,has become the constraints of small and micro enterprise development shackles.There are great differences in the tax burden between enterprises of different sizes in China.Compared with large and medium-sized enterprises,small and micro enterprises in the tax burden has inherent disadvantages.For example,in the past,the main beneficiaries of the relevant state tax incentives were large and medium-sized enterprises.Small and micro enterprises can not enjoy the dividend brought by preferential tax policies due to their own reasons.As a result,the tax burden on small and micro enterprises is higher than that of large and medium.Analysis from the industry point of view,different industries have different micro-enterprises between the tax burden.This difference also shows that the national tax policy can influence the distribution of the industry and its development direction to a certain extent.In order to make small and micro enterprises to develop in a more healthy direction,it is necessary to carry out a comprehensive tax burden on small and micro enterprises.In order to make small and micro enterprises develop in a more healthy direction,it is necessary to carry out a comprehensive tax burden on small and micro enterprises.In-depth analysis.In this paper,small and micro enterprises in A city are chosen as the research object,aiming at solving the problem of tax burden of small and micro enterprises,the tax burden of small and micro enterprises in A city is analyzed thoroughly.First of all,the development of small and micro enterprises in A City,the status quo and problems.The status quo of the development mainly from their own number,contribution to economic growth,industry distribution,profitability and provide employment in five areas.The development of the plight of the process,including less financing channels,the Government for small and micro businesses do not pay enough attention to the rising cost of production,financial accounting is not perfect in four areas.Secondly,by using the method of questionnaire survey and consulting the internal data of tax department,the author obtains the data related to the tax burden of small and micro enterprises,and analyzes the relationship between turnover tax and enterprise incometax burden rate and the correlation of various indexes.Burden for quantitative analysis.The questionnaire mainly includes three parts.The first part of the basic situation of small and micro businesses and financial performance-related financial indicators.The second part criticizes micro-enterprises themselves for tax burdens.The third part is small and micro enterprises in 2015 to pay taxes.Through the relevant data summary found that A city of different industries of small micro-enterprise value-added tax burden rate and the corporate income tax burden rate is indeed different.For the correlation analysis of the tax burden of small and micro enterprises,this paper selects five variables: enterprise income tax,value added tax,sales income,operating profit and paid-in capital.The correlation analysis shows the correlation between VAT and sales income and operating profit is obviously higher than that of corporate income tax and the former two.And then use the method of empirical analysis of small cities in A city of corporate income tax burden of tax impact factors.In this paper,we use the ETR as the dependent variable,the total assets net profit,the firm size,the capital intensity and the tax preference as the independent variables.Under the premise of partial research hypothesis,we use statistical software to establish the multiple regression model,Empirical results show that small and micro enterprises ETR and net assets of the total net capital,capital intensity,tax incentives are negative linear relationship between the independent variables,but with a positive linear relationship between the size of enterprises.Finally,with the analysis of the tax burden of small and micro enterprises in A city and the problems of tax burden in small and micro enterprises,the paper puts forward some pertinent measures and suggestions,including establishing and perfecting the tax system of small and micro enterprises,optimizing tax collection and taxation service Two aspects.