Research On The Impact Of Tax And Fee Reduction On The Tax Burden And Operating Performance Of Automobile Manufacturing

The automobile manufacturing industry is a strategic and pillar industry of China’s national economy.The healthy and sustainable development of the automobile manufacturing industry is conducive to the development of the real economy,so it can promote the smooth operation of the manufacturing industry and even the whole national economy to a large extent.The development of China’s automobile manufacturing industry is not only of great significance to China’s economic growth,but also has become one of the most important markets in the world.Under the complex and changeable economic situation in recent years,the development of China’s automobile manufacturing industry is facing various challenges such as the slowdown of global market demand,the upgrading of sino-american trade friction,and the increasing pressure of market competition.The automobile industry and market have entered a new stage of improving quality and upgrading,and the industrial development is changing from scale and speed to quality and efficiency.In terms of the formulation and implementation of fiscal and tax policies,the focus of tax work in 2019 is the introduction and implementation of a series of tax reduction and fee reduction policies.Enterprises,especially the real economy as the direct bearer of the tax burden,the policy of tax reduction and fee reduction is bound to have a certain impact on its operating effect,what impact in those aspects?Is the effect significant?What are the real changes for the auto industry?How should enterprises maximize the benefits of tax cuts and fees?This paper will focus on the above issues.This paper first collects the research literature and various theories on the relationship between tax burden and enterprise operating performance.Then,the paper analyzes the development process,industry characteristics,industry development and tax status of automobile manufacturing industry and the impact of tax reduction and fee reduction policies on the tax burden of automobile manufacturing industry.Then,a number of representative listed companies in the automobile manufacturing sector were selected as samples to construct a multivariate statistical model to verify whether the tax reduction and fee reduction measures have a significant impact on the operating performance of automobile manufacturing enterprises.Subsequently,this paper takes saic,a leading enterprise in the automobile manufacturing industry,as a case to analyze the impact of tax reduction and fee reduction on the tax burden and business performance of enterprises.Finally,on the basis of the above theoretical research and case analysis,this paper puts forward Suggestions for the automobile manufacturing enterprises themselves,and tries to put forward specific Suggestions for the national macro policy from the practical conditions and feasibility,in order to better implement the national tax and fee reduction policy and the sound and healthy development of the automobile manufacturing industry.