Research On Income Tax Burden Of Listed Companies In China's Private Express Service Industry

The corporate income tax burden has a close relationship with the growth of the national economy and the long-term development of the enterprise.Therefore,the corporate income tax burden and its influencing factors have always been the focus of academic circles,and it is a hot topic in academic research.With the rapid development of e-commerce,the express service industry has grown stronger.As an industry closely related to retail,catering,manufacturing,etc.,the development of the express service industry has driven the development of related industries,effectively boosting domestic demand,and the status of express service industry in the national economy is becoming more and more important..However,at present,the existing literature has more research on the tax burden of the logistics industry,and there are few studies on the tax burden of the express service industry,and most of the existing researches are limited to the “transformation increase” to the express service industry turnover tax.Research aspects of negative impact.This paper takes the listed companies in China's private express service industry as the research object,analyzes the changes of the income tax burden of the listed companies in the express service industry,and discusses the influencing factors of the income tax burden of the listed companies in the private express service industry,which is targeted at the government level and the enterprise level.Suggestions.This article mainly includes the following five parts:The first part,introduction.The main contents are research background and significance,literature review,research content and research methods,possible innovations and existing deficiencies.In the literature review,most scholars choose the average effective tax rate(ETR)in the selection of corporate tax burden measurement indicators,but the specific calculation caliber of ETR is also different based on different research purposes.Based on the research on the income tax burden and simplified calculation of the listed companies in the express delivery service industry,the calculation of the average effective tax rate is the ratio of the current income tax expense to the profit before interest and taxes.The specific formula is: ETR = income tax expense / total profit.The second part is an overview of the express service industry and related theoretical analysis.It mainly includes three parts: the development of China's express service industry,the relevant theoretical analysis of tax support for express service industry and the influencing factors of corporate income tax burden.Firstly,it introduces the development of the express service industry and the corporate income tax paid by the express service industry.Secondly,the externality theory and the Laffer curve are used to demonstrate the necessity of tax support for the development of the express service industry.Finally,from the government level and At the enterprise level,the factors affecting the income tax burden of express delivery companies are explored.The third part is the tax burden analysis of the income tax of listed companies in China's private express service industry.This chapter first defines related concepts,including sample selection,corporate income tax calculation,data source and analysis methods.Secondly,based on 2014-2017 data,the overall income tax burden change of sample companies and the sample enterprise income tax Negative contrast analysis of the income tax burden of listed companies in China's private express service industry;finally,the analysis results: First,the income tax burden of listed companies in China's private express service industry is generally high;second,four sample companies The company with the heaviest income tax burden is Yunda,and the lightest income tax burden is SF Holdings.The fourth part is the analysis of the influencing factors of the income tax burden of listed companies in China's private express service industry---taking SF Holdings as an example.This chapter firstly discusses the two conclusions of the third part.Taking SF Holdings as an example,combined with the influencing factors of corporate income tax burden,it discusses from three aspects: fiscal and taxation policy,operational capability and operation mode.Finally,it draws conclusions: 1.Taxation Less preferential policies and less financial subsidies are the reasons for the negative income tax burden of China's private express service industry;2.Based on operational capability,weaker profitability and insufficient financing capacity,the income tax burden of SF Holdings is lower than other samples.Reasons for the enterprise;3.Based on the operation mode,the asset scale is large,the labor cost is high,and the R&D investment is large,which is also the reason why the income tax burden of SF Holdings is lower than that of other sample enterprises.The fifth part,the suggestion.Based on the previous conclusions on the factors affecting the income tax of listed companies in China's private express service industry,this chapter puts forward the general ideas and specific suggestions.Suggestions at the government level include: 1.Improve tax incentives;2.Improve financial support;Corporate-level recommendations include: 1.Tax planning for tax planning;2.Choosing a sound business model;3.Coordinating regional development To enhance international competitiveness.