Tax Planning And Corporate Tax Burden

The reform of the tax-sharing system in 1994 clarified the scope and proportion of tax sharing between the central and local governments,and the central government recovered most of the tax collection rights previously handed over to the localities,the financial power was concentrated in the central government,and the financial power of local governments was relatively reduced.But power shifts down between local governments,and the lower the level of government,the greater the financial pressure.Under the model of concentrating the decision-making power of personnel promotion in the higher-level government,various economic indicators have become the main reference indicators for measuring the performance of government officials,and specifically the completion of the tax plan is an important indicator for the performance appraisal and promotion of tax personnel in China.Under this political pressure and promotion incentives,tax departments usually make full use of the tax collection and management space to complete tax tasks,and enterprises are the main bearers of taxation.In recent years,China has successively introduced a series of tax reduction and fee reduction programs,but there are still a considerable number of entrepreneurs and financial and tax scholars who believe that the tax burden is high and the sense of tax reduction and fee reduction is not strong.Why is it that the goverment is implementing tax reduction policies on the one hand,and enterprises and people still feel that the tax burden is heavy on the other side?This paper selects the special perspective of tax plan pressure and proposes a new explanation for Chinese enterprises to still have a sense of tax burden pain in the context of the era of tax reduction and fee reduction.Starting from the formation and development of the tax plan and the operation process of the tax plan management system,it is analyzed that under the dual tax tasks of the higher tax department and the local government,the tax departments in various regions in China artificially adjust the intensity of local tax collection and management to ensure the completion of the tax plan,which is a way for the tax plan to intervene in the tax burden of enterprises.The specific research content is as follows:First of all,the relevant theories involved in this paper are sorted out and analyzed,which mainly introduces the concept of tax plan and enterprise tax burden,tax plan management system.Second,dig deep into the theoretical basis for tax collection and management to affect the tax burden of enterprises.This part mainly introduces the current situation of fiscal decentralization and promotion competition among officials,the tax plan goal is the work indicators that tax officials must complete,expounds that in different economic situations,the tax department will adjust their collection and management behavior of enterprises to complete the tax task,and improves the role mechanism of "tax planning pressure-tax collection and management intensity-corporate tax burden".Then,the impact of tax plans on the tax burden of enterprises is analyzed from the aspects of regional differences and the nature of property rights.And on the basis of the above theory,5 research hypotheses are proposed.Subsequently,the fixed effect model was used to test the five research hypotheses proposed in the previous article.Through empirical evidence,this paper finds that there is a significant positive impact between tax plans and corporate tax burdens,and there are differences between different tax collection and management intensity,regions and property rights.The robustness test was carried out by replacing the explanatory variables,lagging the explanatory variables by two periods,and the instrumental variable method was adopted,and the test results were consistent with the benchmark regression,indicating that the results were robust.Finally,the author summarizes the previous research and puts forward relevant policy suggestions based on the empirical test results:(1)mainly scientific prediction of tax revenue;(2)Standardize tax collection and management procedures;(3)Do a good job in tax big data analysis.Better serve macro decision-making and organize revenue work,and help the implementation of tax reduction and fee reduction policies.