Evaluation And Analysis Of Micro Tax Burden In Chinese Enterprises

The corporate tax burden is divided into two levels: the enterprise micro tax burden and the macro corporate tax burden.Currently.The research on the macro tax theory of enterprises in our country has been relatively mature,and it is mainly divided into three different calibers.A large number of mature macro tax burden theory models can be used to measure the macro tax burden of enterprises.However,for the micro-tax burden of enterprises,academic research is relatively lagging behind.Not only does it not form a mature research system,but scholars are controversial about the measurement of micro-tax burdens.It is difficult to form a unified micro-tax burden measurement standard recognized by the academic community.In recent years,the wave of “tax reduction and fee reduction” initiated by the government has caused discussions on the micro tax burden of enterprises.In fact,the study of micro-tax burden of enterprises is extremely important for rational allocation of resources,optimization of corporate tax burden,and strengthening of state-to-business governance.The micro-tax burden level of enterprises directly affects the development of each enterprise,thus affecting the development cycle of the entire economic system.Therefore,establishing a scientific and reasonable measurement standard for micro-tax burdens of enterprises can not only optimize the tax burden structure between industries,but also serve as the basis for decision-making by the government to make tax policies.This paper summarizes the research results of the micro-tax burden of enterprises in the existing literature,and on the basis of their research,we optimizes and improves the measurement indicators of micro-tax burden of enterprises.The micro tax burden is to consider the economic burden of the taxpayer in the process of a certain period of time or an economic event from the perspective of the economic subject,accounting for the proportion of the economic income of the same period or the event.The study of micro tax burden can be viewed from the perspective of the enterprise as well as from a personal perspective.This paper examines the micro tax burden only from the perspective of the firm.Based on the statistical data of industrial enterprises above designated size,this paper evaluates the micro-tax burden of China's overall enterprises,compares it with China's macro tax burden,and also evaluates the micro-tax burden of enterprises in different regions,and analyzes the regional distribution of micro-tax burden of enterprises.Not only that,according to the wind database,this paper selects representative industries,extracts financial report data,and improves the financial report data,and refines it into the tax b urden measurement data we need.We use the optimized tax burden measurement indicators to measure the tax burden of enterprises of these industries,and compared the tax burden of enterprises among different industries horizontally and vertically,what's more the micro-tax structure of various industrial sectors in China is objectively evaluated.On the basis of previous research,this paper uses the fixed effect model to carry out regression analysis on corporate profitability and tax burden level.The results of this paper show that the micro-tax burden level of enterprises based on industrial enterprises above designated size is equivalent to the macro-tax macro-level of large-caliber,and the distribution of tax-defected areas is uneven.At the same time,it is found that there are gaps in the micro tax burden of different industries of different scales and industries,and the micro tax burden level of enterprises is closely related to corporate profits.The macroeconomic environment,the characteristics of the industrial industry,the tax awareness of the enterprise and the government taxation system all cause fluctuations in the micro-tax burden of the enterprise.Based on the research results,this paper proposes policy recommendations on how to further optimize the corporate tax burden level and structure and reduce the burden of corporate taxes and fees.