Study On Tax Burden Of Chinese Manufacturing Enterprises

Manufacturing industry is an important part of a country's industry,its development directly reflects a country's productivity level.In the past more than 30 years,manufacturing industry,as the largest sector of China's three major industries,has always been the most active economic growth point in China's national economy,and has played an important role in absorbing employment,increasing revenue and maintaining social stability.From the international point of view,since 2010,China's manufacturing output accounted for about 20% of the world,manufacturing scale surpassed the United States as the world's top,which directly reflects the strong international competitiveness of China's manufacturing industry.Developing manufacturing industry is the only way for great powers.China made 2025 in 2015,which expounds the strategic significance of manufacturing for the development of China's national economy in the new economic situation and international environment,and is conducive to the formation of China's high-end manufacturing layout.However,with the development of China's economy after the industrialization,China's manufacturing industry accounted for the proportion of three industries began to decline,and the potential problems began to manifest.In the 2013,the service industry in the three major industries accounted for the first time higher than the manufacturing sector,the trend of economic services has been strengthened.In contrast,Chinese manufacturing enterprises are in a grim environment.From the external environment,exports of foreign trade-oriented manufacturing enterprises have a heavy export resistance.From the view of internal environment,the cost of labor,tax and system transaction costs of manufacturing enterprises are rising,which leads to the narrowing of profit margins and the decline of benefits.At the beginning of 2017,Cao Dewang,the chairman of China's Fu Yiu Glass Company,according to his investment experience in the United States,believed that "China's manufacturing industry comprehensive tax burden than the United States,35% higher." Some scholars have put forward the viewpoint of "death tax rate" accordingly.Under this background,it is of practical significance to study the tax burden of Chinese manufacturing enterprises.First of all,based on the relevant concepts,literatures and theories of Chinese manufacturing enterprises ' tax burden,this paper studies the tax level of Chinese manufacturing enterprises by using relevant data,and concludes that the tax burden of Chinese manufacturing enterprises is high.Secondly,this paper further analyzes the problems and causes of the tax burden of Chinese manufacturing enterprises,which include: weak tax planning ability of enterprises,unreasonable design of tax elements,imperfect taxation preferential policies,unreasonable tax collection and administration,and excessive discretion of tax authorities.Thirdly,this paper compares the tax burden of Chinese manufacturing enterprises with those of American manufacturing enterprises by investigating the tax burden of American manufacturing enterprises,and argues that the tax level of American manufacturing enterprises is lower than that of Chinese manufacturing enterprises and is at a reasonable level.Finally,using the above ananlysis as a foundation,this paper puts forward some countermeasures to solve the high tax burden of Chinese manufacturing enterprises,that is to improve the tax planning ability of enterprises,perfect the design of tax elements,perfect the preferential policies,standardize the methods of tax collection and standardize the discretion of the tax authorities.The research of this paper has a certain practical value to recognize the development of Chinese manufacturing enterprises at present,and then can put forward corresponding tax reform plan to better support the manufacturing enterprises.