Research On Spatial Distribution And Regional Characteristics Of Enterprise Income Tax Burden

Since 2012,for reducing individuals and businesses' tax burden,and creating a better business environment,the government of China has making a lot of changes,like replacing business tax with VAT,reforming individual income tax,lowing value-added tax rate.As the main tax burden source of enterprises,enterprise income tax is not easy to be transferred,which makes enterprises become the ultimate burden bearers and taxpayers of enterprise income tax.It is of great significance to study the regional characteristics and spatial distribution of China's enterprise income tax burden for the subsequent tax reform and balanced tax burden of China's tax authorities.After the analysis and comparison of the differences in economic development between China's provinces and five major economic regions from 2000 to 2017 and the regional differences in corporate income tax burden from 2008 to 2017,this paper finds,among the areas with the lowest income tax burden,the western ethnic autonomous provinces account for the vast majority.From the perspective of corporate income tax burden level in China,coastal areas are higher than those in the central and western regions,and the internal difference of tax burden level in the eastern regions is greater than that in the central and western regions.Moreover,the spatial distribution analysis of inter-provincial tax burden shows that the inter-provincial enterprise income tax burden in China has the spatial distribution characteristics of "LL" spatial clustering and "HH" spatial clustering,and the tax burden in most provinces and cities is "LL" spatial clustering.Finally,this paper summarizes the problems existing in China's enterprise income tax preferential policies according to these characteristics and reasons,and proposes countermeasures and policy Suggestions in addition to the implementation of tax statutory principles,strengthen fiscal and tax cooperation among local governments,optimize the industrial structure and the urban-rural structure,improve formulate differentiated preferential tax policies,and scientific reform of tax collection and management mode.