Abstract

Research on evaluation of the level of tax and fee burden of private enterprises in China

Author(s): Shufeng Wang, Liya Ma, Bowei Lu

Although private enterprises make great contributions to the national economy and employment, tax and fee burden restricted their development and quality even erode their capital. Through analysis of private enterprises, state-owned enterprises and foreign enterprises tax burden differences, tax burden of private enterprises is heavy which can be summarized with methods of comparison, judgment and reasoning etc. Then select the data from 2008 to 2013, combine with the government expenditure optimal principle, and use Cobb - Glass model and regression analysis method to calculate China's macro tax burden level which is 15.29%. Finally, according to sales revenue, cost, expenses, valueadded taxes etc, measure and verify that private enterprises reasonable tax and fee burden should be 14.7%-16.24%, which coincides well with the national macro tax burden level.