Analysis And Optimization Of Enterprise Income Tax Burden In YUNDA Holding Co.,Ltd.

The express delivery industry plays a significant role in stimulating employment,domestic demand,people ' s livelihood,and consumption.The development of the express delivery industry can accelerate the circulation of products.It is a link between production and consumption,and is a new engine for China's economic development.The level of tax burden is an important concern in China's taxation,and embodies the direction of China's tax policy.Enterprise income tax is one of the major taxes in China.Enterprise income tax burden has an impact on the development of countries and enterprises,and it is a hot spot in the study of domestic and foreign scholars.Yunda Company is one of the leading enterprises in the domestic express delivery industry.It is relatively perfect in terms of industry chain and management system,and it is well represented in the private express delivery industry.The research of its income tax burden has guiding significance for the development of the entire express delivery industry.Based on the research of domestic and foreign scholars in related fields,this paper expounds the theories of enterprise income tax burden,and selects the measure of income tax burden.Then,according to the financial data released by Yunda Company,it calculates and analyzes the enterprise income tax burden during 2013-2016,compares it with the income tax burden of other listed companies in the same industry,and finds that Yunda's enterprise income tax burden is at a relatively high level among listed companies in the same industry.Through the analysis of fixed assets,labor costs,R & D investment,financing methods,this paper found that the higher the depreciation of fixed assets,labor costs,and R & D investment,the smaller the enterprise income tax burden is.The greater the proportion of debt financing,the smaller the enterprise income tax burden.Therefore,in order to optimize the burden of enterprise income tax,express delivery companies are advised to strengthen the management of fixed assets,increase the proportion of self-employed branches,increase the proportion of investment in R&D,and choose the financing method for borrowing or issuing bonds.