Tax burden investigation of private enterprises: the “pain” is obvious, the crux

盈幣寶事業結合-項目說明If you look at the graph of the performance of the national economy as a health check of the Chinese economy, one of the downward arrows must be noticed. According to the latest data released by the National Bureau of Statistics, China’s fixed-asset investment grew by 8.3 percent in the first 10 months of this year. Private investment grew only 2.9 percent, down from 25.2 percent five years ago. What happened to the private sector? “You can’t just look at macro policies, but also listen to the real feelings of private entrepreneurs.” Li weiguang, chief professor of finance at tianjin university of finance and economics, decided to go out among entrepreneurs to listen and take a look. At the beginning of 2016, he and feng xingyuan, professor of Chinese Academy of Social Sciences, initiated the research on “tax burden of private enterprises in China”, which lasted for nearly a year. The expert research team went to private enterprises in guiyang, wuhan, hangzhou, dalian and other four cities for investigation. In fact, as one of the five tasks of supply-side reform, it has become a consensus to reduce the burden for enterprises. The 2016 government work report clearly shows the government’s intention and sincerity in reducing burdens. “we will appropriately expand the fiscal deficit, mainly to reduce taxes and fees, and further reduce the burden on enterprises.” Different from the previous 盈幣寶合約交易平台介紹“structural tax reduction and universal fee reduction”, the “reduction of macro tax burden” was proposed for the first time in 2016, promising to “ensure that the tax burden of all industries is only reduced and not increased”. The goal is to help entrepreneurs save real money in their pockets. It is estimated that we will fully implement the policy of replacing business tax with value-added tax and cancel the illegal establishment of government-managed funds, which will directly relieve the burden on enterprises and individuals of more than 500 billion yuan a year. At the same time, the State Council has decided to reduce the contribution rate of social security payment and housing provident fund for enterprises from May 1. In addition, it has already reduced other payment rates, which are expected to reduce the annual cost of enterprises by more than 120 billion yuan. Under a series of policies to reduce taxes and fees, China’s macro tax burden rose for a period of time and remained stable at about 29%. According to the statistics of the international monetary fund (IMF), China’s macro tax burden in 2014 and 2015 was 29.1%, lower than the world average of 38.8%. Of course, the tax burden, because the statistical caliber is different, there has been greater controversy. Wei-guang li ten years from 2005 to 2014 of China’s tax revenue analysis according to enterprise type, and found a phen盈幣寶事業結合-集團簡介omenon, the general tax under the trend of rising year by year, the tax contribution of state-owned enterprises overall declining, and tax contribution rate is rising in the non-public economy, especially after 2009, almost a year a step, from 2.75 trillion yuan to 6.66 trillion yuan in 2014, the proportion reached 51.43%. Therefore, he gradually focused his attention on the group of private enterprises. The forum turned into a “complaint meeting,” and Mr. Li found that few investigations focused on the survival of private companies, and most were officially initiated. He wanted to conduct “a survey of the people themselves”. For this reason, the research initiated by a number of scholars should not only include the formalized questionnaire and cold statistics, but also invite private entrepreneurs and scholars to chat together and “listen to the truth”, which is a very important part of the research process. To Mr. Li’s surprise, the forums often turn into “complaint sessions.” One businesswoman, who has been working in the business world for nearly 20 years, broke down in tears when she said that she would not be able to pay her salary for another week. This is a considerable scale, the production of lifting equipment machinery manufacturers, but also the economic downturn in the most affected by a class of enterprises. “In this wave of economic downturn, manufacturing enterprises with 盈幣寶Bingbon-官方唯一交流群large scale, high cost and heavy capital will be severely affected, among which heavy industry will be the hardest hit,” Mr. Li said. In order to keep their painstaking business for more than ten years, the female boss put all the savings into the enterprise, but also because the focus on the enterprise ignored her family, “sacrifice the family, but nothing left to themselves. What made her feel even more guilty was that in order to transform the company, she asked her daughter, who had a high-paying position in a big foreign company after studying abroad, to come back and help her. The cries of female entrepreneurs are not unique. Participate in the research of private enterprises in China’s eastern, central and west and the four regions of northeast China, hangzhou, wuhan, guiyang and dalian, as the representative of the regional cities, basically every region research at least 30 companies, covers 12 of the national bureau of statistics, division of big industry, “said can’t represent the entire China, but it does have a certain typicality”. The investigation found that some enterprises are struggling to survive, some rely on tax evasion to survive, some assets transferred to foreign countries, remaining in the enterprise shell. This situation is quite common in north China, and more common in northeast and central China. After contacting with entrepreneurs, li weiguang deeply felt tha盈幣寶Bingbon-最大槓桿數及手續費調整公告t many private entrepreneurs were impacted during the economic downturn. “If private entrepreneurs don’t feel hopeful, it will be bad for China’s economic development.” ‘the future of China’s economic development must depend on people, not money,’ Mr. Li said. How much is the tax burden related to 87% of entrepreneurs’ feeling that the tax burden is very heavy and relatively heavy? Li weiguang drew two v-shaped lines to make the crux of the problem clear. He chose 1978 to 2015 to analyze China’s economic development from a longer period. In such a time context, one of the lines that represents the trend of China’s overall GDP has had several peaks and troughs, but the trend is roughly like an inverted V. And another represents the line of enterprise macro tax burden, showing the trend of positive V. The positive and negative V together reflect the current situation of enterprises: under the downward trend of the economy, the heavy macro tax burden becomes “unbearable” for enterprises. If the tax burden is expressed in figures, it is an objective presentation. So talking about tax burden weight, often doped more subjective feeling, known as “enterprise tax burden pain”, that is to say, the same pay 10 points of tax, some feel ok, some feel not to go on. Private enterprises, which account for more than 90% of Chinese enterprises, feel more pain from tax burden, which is clearly shown in sev盈幣版APP v1.6版本更新eral data sets in the survey: 87% of entrepreneurs think tax burden is very heavy or heavy, only 8% think tax burden is acceptable, and only 1% think tax burden is light or very light. “It reflects that China’s overall tax burden may have been a serious drag on business.” So what is the actual tax burden rate of the enterprise? According to the new algorithm of “four budgets”, the overlapping part is removed, which is about 37%. At present, more than 90% of the government’s tax revenue is paid by enterprises. As pointed out by tax experts, there is as much as 90% similarity between the tax burden of Chinese enterprises and the macro tax burden. Corporate taxes can also be measured by the “total corporate tax rate” in the world bank’s world development index. The so-called “total tax rate” refers to the enterprise tax and all kinds of compulsory payment, including income tax, labor tax (five social insurance and one housing fund), the turnover tax burden that cannot be transferred, and the proportion of all kinds of taxes in the business net profit. In China, the total tax rate of enterprises was generally in the middle level of the world before 2012, and rose sharply from 2012 to 2013. After that, the total tax rate of enterprises in the following three years was 68.7%, 68.5% and 67.8% respectively, with slight decrease year by year, but it was in the high level of the world, higher than 全新全球指數-盈幣寶that of high-income countries, and higher than the average level of middle-income and low-income countries. The 2016 figures are now out, and China is back at 68%, suggesting that efforts so far this year to ease the tax burden on companies have had limited success. Check the specific composition of China’s total tax rate of 68% in 2016, including 10.8% for profits tax, 48.8% for labor tax and 10.8% for other taxes; It can be seen that labor tax, which accounts for the largest tax burden, is the “five social insurance and one housing fund” expenditure paid by the company as an employer for supporting employees, which is 3 times of the world average level of 16.3% in 2016. Li weigang said that except for emerging industries and finance and other fields, the profit margin of most enterprises in China is only about 10 percent, and the average tax rate of 60 percent or 70 percent is enough to put most private enterprises in trouble. The tax burden of the secondary industry greatly exceeds that of the tertiary industry. Zang jianwen, a member of the research team, had a clear feeling when he investigated that the tax burden of online stores and physical stores is seriously uneven, and they are also business entities. As for the rapid rise of e-commerce in the era of “Internet +”, China has not yet perfected the tax system. In hangzhou, a person in charge of an e-commerce clothing business said頂級風控 重重加密-盈幣寶, “if no one else pays, but I do, we will suffer a loss. The survey found that the taxes considered unreasonable by entrepreneurs are mainly concentrated on urban land use taxes and taxes related to real estate, which constitute a major cost problem for enterprises. Another tax that entrepreneurs are unhappy with is the corporate income tax. In addition, the problems existing in tax collection procedures and tax system design are more disturbing to enterprises than the impact of tax rate, which indicates that Chinese entrepreneurs’ feelings on tax burden do not stay at the intuitive level, but see the impact of other factors other than tax rate. Many entrepreneurs expressed high expectations for the legalization of China’s tax system in the future. Another phenomenon is that replacing the business tax with a value-added tax is a good thing for enterprises. However, some enterprises said that the tax burden was increased instead of reduced. Among the enterprises investigated, 57 enterprises underwent the change of replacing business tax with value-added tax, and 36 of them reported that the tax burden was increased. The enterprises reflecting the increase of tax burden after replacing business tax with value-added tax are mainly in the construction, real estate, finance, insurance, medicine, agricultural products processing, accommodation and catering industries. The main reason is that so專業區塊鏈團隊-盈幣寶me industries, it is hard to obtain the input tax, financing costs are not allowed to offset the input tax, the tax withholding link between financial sector and real economy failed to get through, financial goods at the end of the bid-ask spread is not allowed to carry forward the next fiscal year, and tax reform taxes after superposition phenomenon, lead to unreasonable tax structure, etc., these have increased the burden of enterprises in different extent. Some entrepreneurs complain that the payment of “five social insurance and one housing fund, residual insurance fund, water conservancy construction fund and so on” is under great pressure. Some enterprises have to pay taxes when they do not make money, so they feel wronged and lose the enthusiasm to pay taxes. At the same time, the bad tax experience also affects the enthusiasm of entrepreneurs to pay taxes. When zhang Lin, a member of the research group, analyzed the questionnaire results from the field survey, he found that 24% of entrepreneurs thought it would take a long time to negotiate with the tax authorities, and 44% thought it was necessary to pay abnormal fees to the tax authorities. The person in charge of some hydraulic equipment company reflects, when building a factory in 2005, a small quality inspector, check and accept concrete building to be about to take 200~300 yuan, and such a quality inspector should run dozens頂級投資 雄岸基金-盈幣寶 of work every day


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