留学生作业代写：The problem of enterprise tax burden

下面为大家整理一篇优秀的paper代写范文- The problem of enterprise tax burden，供大家参考学习，这篇论文讨论了企业税负问题。在社会主义市场经济条件下，税收是调节国民经济的重要手段。只有设置符合经济发展要求的税种，保证税种内部相关内容设计的合理性，达到宏观和微观的协调统一，才能够确保在社会主义市场经济条件下企业税收负担的合理化。

The tax burden of Chinese enterprises has been paid attention to by all circles, and the reasonable tax burden in a certain period is of great significance to guarantee the Government's financial resources to fulfill its functions, to promote the development of economy and the survival and development of enterprises. This paper analyzes the existing tax burden level and tax policy of our enterprises, and puts forward scientific and effective solutions to promote the benign development of enterprises, improve the competitiveness of Chinese enterprises, lighten the financial burden of enterprises and promote their transformation and upgrading.

With the increase of fiscal revenue and the increasing of people's tax consciousness, people begin to pay more attention to the level of tax, often can see the following comments, China's tax level is very heavy. According to the 2012 survey of Chinese entrepreneurs, up to 60% of the companies believe that their tax burden is heavier, 80% of the companies believe that the tax burden is lower than the actual tax level; 90% surveyed companies believe that structural tax cuts are not in place and hope to further increase tax cuts 40% of companies hope that tax policy can support enterprise innovation.

Taxes and taxes on enterprises include VAT, urban maintenance and construction tax, stamp duty, real estate tax, urban land use tax, enterprise income tax, and other additional taxes, water conservancy funds, but also for workers to pay "five risks a gold". In the case of heavier tax burden, on the one hand, enterprises do not have any motivation and incentive to engage in transformation, the enterprise can not be bigger and stronger, also no spare energy to invest, so ultimately unfavorable to the transformation of our economic development mode, industrial structure adjustment. On the other hand, the enterprise may pass the way of raising commodity price, realize the transfer of the enterprise's tax and fee burden, and finally lead to the damage of the interests of the commodity consumers; the enterprise may guarantee the profit of the enterprise by reducing the wages of the workers or eliminating the dividends, which will result in the transfer of The first is likely to lead to an increase in consumer purchasing costs and a weakening of the purchasing power of consumers;

China's tax rate, especially the high value-added tax rate, causes more than half of the net income of enterprises need to be surrendered to the Government. The basic tax rate of production type VAT in China is not high, but it is converted into consumption VAT, and the tax rate can reach more than 20%. China's current value-added tax policy for the general taxpayer-owned enterprises shall not deduct the input tax, and the 6% levy rate is equal to the profits of 30% or so, but the average profit of this kind of enterprises is about 20%.

From the view of tax structure, and many developed countries with the tax structure of mainly direct tax is different, most of our taxes are mainly indirect taxes such as VAT. Turnover tax too much, will lead to higher prices, resulting in enterprises to hand over the tax will be correspondingly increased, so many large enterprises because of inflation in the case of rising costs, raw material prices after the increase in value-added tax, turnover tax also greatly improved.

The current tax system has a feeling of "robbing the poor and rich". The tax burden is more direct than the actual amount of tax burden. At present, the tax burden of foreign enterprises is lower than that of domestic enterprises, and the tax burden is relatively high in the areas with poor geographical conditions, economic backwardness and insufficient financial resources, and the tax burden between different industries is higher than that of the 13th industry.

The low quality of tax collection and management is also an important reason for the imbalance of enterprise tax burden. Although the tax collection and management in many places, especially in the underdeveloped areas, has been quite large, there are still some problems in some areas, especially in the area of economic development. Some problems arising from the occurrence of tax cases deserve high attention.

As far as the present situation is, the service provided by our country's financial expenditure has not been improved correspondingly with the enhancement of the Government's financial ability, and the structure of the fiscal expenditure is not reasonable. For example, the administrative expenditure of our country is too high and grows too fast. As a cost in the process of social activities, administrative fees must be controlled within a certain range. China's use of tax is not effective supervision, the existence of a large number of tax is not properly used, "take it to the people, but not to the people" phenomenon.

Through the analysis of current tax burden status and reasons, we can see the necessity of further tax reduction for Chinese enterprises. In order to promote the benign development of enterprises and improve the competitiveness of our enterprises, we propose to lighten the financial burden of enterprises and promote their service and product transformation and upgrading.

At present, the tax rate of major taxes in China is too high, and the higher value-added tax rate and income tax rate continue to decline. It is suggested that the increase of tax revenues can be adjusted gradually to lower the value-added and income tax. 2008 China's domestic and foreign enterprises income tax consolidation, unified the tax rate. However, considering the long-term economic development and international tax competition, we still need to further reduce the tax rate and improve the international competitiveness of our enterprises. At the same time, tax reduction policy to provide support for the transformation of enterprises. Therefore, it is recommended that through the income tax concessions, encourage enterprises to develop innovative activities, you can consider the investment in research and development investments in a certain proportion of tax deduction.

Under the condition of socialist market economy, tax is an important means to regulate our national economy. Only by setting up the tax which accords with the economic development requirement, guaranteeing the rationality of the relevant content design of the tax, and achieving the macroscopic and microcosmic harmonization, can we ensure the rationalization of the tax burden of our enterprises under the condition of socialist market economy. It is proposed to deal with the relationship between income tax, consumption tax and property tax, and to deal with the relationship between various kinds of taxes, such as the relationship between individual and enterprise income tax, and avoid the duplication between them.

Labor-intensive, small micro-enterprises are the main carrier of accommodating employment, but the existing labor-intensive, small micro-enterprises of the survival situation is not objective. Labor-intensive enterprises in the new machinery and equipment-intensive enterprises to deduct less concessions. In allusion to the tax preferential policy of small micro-enterprises, our country also promulgated the corresponding method, corresponding tax income amount is less than or equal to 60,000 yuan to give certain concessions, but still have many small micro-enterprises can not enjoy. Proposed to improve the "small micro-enterprise" preferential standards, the second is to increase incentives. Can consider the annual taxable income of less than 60,000 yuan "small micro-enterprises" to tax exemption, and extend the scope of concessions to the annual tax amount of less than 100,000 yuan small micro-enterprises.

In recent years, although the expenditure of finance on education, agriculture and social Security is still insufficient, the economic development needs the support of financial expenditure in many aspects. It is suggested that our country should constantly optimize the fiscal expenditure, reduce unnecessary expenditure, and ensure that the Government's expenditure on social and public services is in line with the current economic development and people's needs. It is suggested to improve the government's behavior and service efficiency, and to improve the quality of social public service with the satisfaction of the people as the benchmark of service.

In the reform of tax system, Chinese enterprises should speed up innovation and increase the value of products. Technological innovation is combined with expanding domestic demand, promoting growth, adjusting structure and level, and combining with the current financial crisis. The higher the value added of the product, the lower the tax rate of the net income of the enterprise. Under the current tax structure, enterprises continue to promote scientific and technological progress, improve the value of their products, but also can play a role in reducing tax burden.

At present the Central local revenue distribution process, the central allocation of too much, although the central government through the transfer of payment to redistribute part of the income to the local, but this transfer payment mechanism to increase the operating costs, but also easily lead to the local government in the case of inadequate financial fees and charges of various nominal miscellaneous.

It is suggested that the reform of the charging system should be actively and steadily promoted according to the thought of "canceling, merging, standardizing and reforming". First of all, clean up the existing overcharging, at the same time, we can consider that the cost of additional education costs, such as urban and rural maintenance and construction costs, should be integrated into the income tax and other taxes, to reduce the perceived tax burden on enterprises For the temporary failure to complete the rectification of fees, fund projects, to list the timetable is gradually abolished. It should be pointed out that the cancellation of unreasonable charges and fund projects can directly reduce the non-tax burden of enterprises.

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