Analysis And Reflection On Tax Reduction And Fee Reduction Of Private Enterprises

The ecomonic system with public owership as the main body and diversified owerership developing together is the basic economic system of our country.Private enterprises are a significant form of non-public economy.It has played an irreplaceable role in economic growth,employment promotion,domestic demand expansion and scientific and techoological innovation.Driven by the need of domestic supply-side reform and the international wave of tax reduction,it is inevitable to continue to implement and improve the policy of tax reduction and fee reduction.This paper first analyzes the development status of private enterprises from two aspects:the role of private enterprises in the national economy and the difficulties they encounter in development.First,the position role of private enterprises in economic growth,tax revenue growth,demand stimulation,employment promotion and scientific and techological innovation.Second,enterprises face difficulties in development such as high cost,heavy tax burden,difficult financing,poor business environment and prominent weakness.Then it analyzes the tax burden of China’s private enterorises,systematical elaborates the statistical caliber of the enterprise tax burden level from the macro and micro aspects,analyzes the tax burden of China’s private enterprises,and more intuitively shows the objective fact of the enterprise tax burden.In recent years,China’s private enterprises generally reflect a strong sense of tax,heavy tax burden.With the continuous promotion of supply-side structural reform,China’s tax reform is also the process of continuous progress.The state has introduced a series of preferential policies for the development of private enterprises in terms of “tax” 、 “fee” 、 business environment.The market is a dynamic development process,national policies are difficult to cope with the changing demands of the market and the domestic and foreign economic environment,and frictions between market entities constantly put forward new requirements for the government and national policies.From a new perspective,there are five main problems in the tax reduction and free reduction policies implemented by the state for private enterprises.Imbalanced tax structure;too high a proportion of social security contributions;the implementation of tax reduction and fee reduction policies is absent;tax policy lacks stability;public policy environment inequality.The tax burden of private enterprises and the deficiencies of national policies require further reform and improvement of tax reduction and fee reduction policies.Combined with the theoretical and practical problems,this paper puts forwardreasonable suggestions from the long and short term to improve the tax reduction policy.In the short term,it will reduce the burden on enterprises from the aspects of implementing the existing policy,expanding the policy form,implementing “differentiated” social security contributions,expanding financing channels,financing methods and optiming the business environment.In the long run,it provides good policies for the long-term development of enterprises from the following three aspects:dealing with the relationship between the government and the market,implementing the principle of tax law,and accelerating the tax reform.