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A Study on Tax Burden of China’s Enterprises

Author: ChenAn
Tutor: ShenYuPing
School: Zhejiang University of Finance
Course: Finance
Keywords: Tax and fee burden Tax Misery Index GDP tax rate Net income tax rate
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 254
Quote: 0
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Abstract


The tax system is a reflection of social resources in the distribution of benefits between the state, enterprises and individuals . The tax burden is the core issue of concern at the design of the tax system . This paper demonstrates the three indicators to measure the tax burden : tax misery index , GDP tax rate and the net income tax rate . Measured by the conclusion of the first two indicators , the analysis can learn from them and critical to point out their limitations , to arrive at net income tax rate to measure scientific corporate taxes . For concern in this paper in terms of the net income tax rate , the tax burden of enterprises can be defined as : corporate tax burden is the government reduced corporate disposable income taxation , thereby causing a loss of economic benefits , reduce its ability to carry out normal economic behavior , it reflects a certain period of time the net income is allocated between the government and enterprises . This article is based on the empirical analysis of chart analysis , econometric analysis concluded , and there is not much involved in the economic theory of the corporate tax burden analysis . The first analysis of the meaning of the taxes paid by Chinese enterprises and constitutes , found a very large proportion of Chinese enterprises of the non- tax spending . Corporate tax burden to prove , by two different caliber , like other countries , especially OECD countries transverse and longitudinal comparisons , that China 's macro tax burden is in fact view of many scholars with traditional macro tax burden ( tax rate of GDP ) has been very heavy , due to the tax payer of China's tax revenue is the enterprise , so the tax burden of enterprises above the average of the OECD countries . Finally, further analysis of the GDP tax rate, the corporate tax burden to demonstrate unscientific measure of the tax burden of enterprises and made net income tax rate . By sampling investigation of the net income of the enterprise , and measure various taxes and fees information , come to the tax burden of enterprises in China is between 55% -76 % higher than the level of the European countries . This article is also natural to demonstrate China 's macro-level (GDP tax rate ) and micro-level ( corporate net income tax rate ) , the consistency of the tax burden on the logic .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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