International Comparison And Reference Of Chinese Enterprises' Tax And Fee Burden

In the new stage of rapid economic development in China,the development of enterprises is a crucial issue,and the promotion of long-term development of enterprises is also the core issue of the implementation of tax and fee reduction policies in China.Reducing the tax burden of enterprises is the core goal of tax reduction and fee reduction in China in recent years.In this regard,China has introduced many relevant measures,such as stimulating enterprises,especially the vitality of small and micro enterprises,and further deployment;Preferential policies make strict regulations.Therefore,it is necessary to further improve the relevant laws to achieve the goal of reducing the tax burden of enterprises.Enterprises as the main body of the market economy,taxes and fees from enterprises naturally bear the heavy responsibility of the national finance.However,under the trend of economic globalization and international tax cuts,properly adjusting the tax burden costs of enterprises can instead stimulate the development of enterprises,thereby increasing national revenue.Only by clarifying the concepts and characteristics of the tax burden of enterprises in our country can we fully understand the current status of China's economic system and related laws on corporate taxes and fees,and realize the tax legal system that is suitable for China's development based on relevant theoretical basis.However,China's current legal system on corporate taxes and fees has many problems,mainly manifested in the unsound design of the VAT system,the tax rate level,tax preferential forms and pre-tax deduction system in the corporate income tax law are unscientific.At this stage,fiscal revenue relies too much on government non-tax fees,which leads to excessive non-tax burdens on enterprises.The root cause lies in the lack of China's legal system,which leads to an imbalance between the tax burden of enterprises and the development of enterprises.In the long-term practice of some countries,they have more reasonable legal provisions in reducing the tax burden of enterprises,and have accumulated rich practical experience,especially the rise of the global tax reform in recent years,including VAT,corporate income tax and non-tax The relevant legislative provisions,including fees and charges,to a certain extent reflect the international trend of tax reduction reforms,and serve as a vane for the implementation of the policy of reducing the tax burden of enterprises in China.In order toimprove the relevant laws and regulations on the tax burden of enterprises in China,it is necessary to reduce the burden of taxes and fees on enterprises in China.On the one hand,it is necessary to promote the legislative process of VAT and clarify the legality of the increase in VAT;on the other hand,it is necessary to improve the corporate income tax law and improve the domestic The competitiveness of the market and foreign markets.At the same time,appropriately raise the legal level of laws related to non-tax revenue of the government,optimize market allocation,and build a scientific financial system.Considering that the improvement of tax-related laws related to enterprises is not a one-time process,it is a step-by-step process.The complexity of the fiscal and taxation system determines that various tax and fee measures cannot be tilted to enterprises together,so a tax law system that conforms to the current development of Chinese enterprises is established.To be specific,we can analyze the current situation of China's corporate tax burden to explore the main reasons for the heavy burden of corporate tax and fees in our country,and gradually improve the system from all aspects.