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当前宏观经济下行压力犹存,微观经营主体压力已经从最初的中小企业开始向大型企业和微型企业“两头”蔓延。多种因素叠加使经营成本不断攀升,企业不同程度面临利润下降的难题。非税项目多,不合理收费以及应收账款拖欠问题,增加了企业税负感。实证分析表明,当企业感到融资困难时,其认为税费负担重的概率提高了33.34%。当前税费负担对于企业而言在可接受的范围内,小规模减税不会改变企业对税负感的判断。此外,市场用工成本、企业经营状况等都会影响税负感的变动。
The current macroeconomic downward pressure still exists, the pressure of the main micro-management companies have started from the initial SMEs to large enterprises and micro-enterprises “two ” spread. The superposition of a variety of factors make the operating costs continue to rise, to varying degrees, enterprises face the problem of declining profits. Non-tax items, unreasonable charges and arrears of receivables, an increase of corporate tax burden. Empirical analysis shows that when the enterprises find it difficult to finance, they think the probability of heavy tax burden increases by 33.34%. The current burden of taxes and fees for enterprises in an acceptable range, small-scale tax relief does not change the business sense of the tax burden. In addition, market labor costs, business conditions and so will affect the tax burden of change.