“降成本”西部(广西、云南)税费负担调研报告

Survey Report on Tax Burden of Western China(Guangxi and Yunnan Provinces) in Respect of Cost Reduction

本报告根据调研中部分企业的财务数据,结合2006年至2016年全国及调研地区的相关数据,对近十年来全国及调研地区的税负和行政事业性收费情况进行计算和剖析,并着重对2014年"减税降费"系列政策出台后的税负及行政事业性收费情况进行重点分析比较,以合理判断"三去一降一补"、"营改增"等降本减负政策的实施效果,同时对下一轮"降成本"的相关政策进行思考。

Combined with financial data of some enterprises and other relevant data either national or regionalfrom 2006 to 2016, this report analyzes the tax burden and fees nationwide and in researched areas in the recentten years. This report puts emphasis on the tax burden and fee situation after the tax cut policies in 2014 tojudge the effectiveness of a series of tax cut policies. At the same time, this report makes some thoughts on thenext steps of cost reductions.