Research On Several Issues About China's Tax Burden

"Taxation of a nation must take people as the foundation of it." Taxation is closely related to the national economy and people's livelihood.Therefore,it has been regarded as the country's economic lifeline and main source of financial revenue since ancient times.The amount of taxes depends on the level of tax burden.With the development of the economy,the tax burden problem is not only one of the most important factors affecting social equity and economic growth,but also one of the most sensitive issues related to the national economy and people's livelihood.Therefore,the study on the rationality of the tax burden on enterprises appears extremely important.Recently,since the pace of industrial restructuring in China is accelerating,and the national economy maintained a sustained and rapid development,our taxation system and policies are constantly improving.However,tax burden is still the core issue of tax system and policies.Therefore,according to the current situation of tax burden in our country,it is quite significant for us to analyze the various factors that affect tax burden on domestic enterprises and give effective advice and suggestions,then help enterprises reduce the extra burden.We use professional knowledge to take the tax burden of Chinese enterprises as a starting point,put forward questions and discuss these issues.This research has positive significance for improving the tax management level of Chinese enterprises.First of all,by collecting,sorting,and reading literature data,we generally grasp domestic and foreign research status and development trends.it selects the methods which are suitable for tax burden of Chinese enterprises,such as comparative analysis,trend analysis and empirical analysis,and then presents the innovation point based on existing research,this research has a certain reference for tax management of Chinese enterprises.Secondly,in theoretical analysis section,We clarify the meaning and importance of tax burden,which makes us realise that the impact of tax burden on economic growth is of vital importance,thus providing a theoretical basis for determining fair and reasonable tax burden levels.In addition to this,it describes the general theory of tax burden as well as the factors influencingtax burden,and clarifies the method adopted in this paper to calculate corporate tax burden.Thirdly,it analyzes the overall situation of macrotax burden and microtax burden in China through related tax burden theories,studies the tax burden of Chinese enterprises according to the tax revenue of Chinese enterprises from 2014 to 2016,and draws the conclusion that tax burden on enterprises is still heavy.Fourthly,we analyze the reasons of heavy tax burden on Chinese enterprises through data collection from fouraspects,such as tax system design,tax collection and management,tax legislation,and the enterprises themselves.Fifthly,based on qualitative and quantitative research,we put forward some countermeasures of practical significance from the following aspects--structure of tax system,tax preference,regulation of non-tax revenue of the government and corporate tax planning.We expect that these measures will appropriately reduce tax burden on enterprisesand at the same time enhance the creativity and competitiveness of enterprises so as to promote a sustainable and healthy development of China's economy.Finally,on the basis of the existing research results,we have looked into the direction of future research from the perspectives of timely introduction of new taxes and the impact of corporate turnover tax bearing transfer on Chinese economy.We hope that we can do more in-depth research in the above aspects along the research direction of this article.