减税降费政策下企业的税收负担研究——以常州市制造业企业为例

Research on Tax Burden of Enterprises under the Policy of Taxes and Fees Cuts--Taking Manufacturing Enterprises in Changzhou as an Example

当前,我国经济已由高速增长阶段转向高质量发展阶段。制造业是我国经济体系中最重要的分支,其成本负担高已是不争的事实,而税收负担又是制造业企业发展过程中极为关注的成本负担项目。本文以常州市制造业企业为例,通过问卷调查的方式了解常州市制造业企业税收负担总体状况和企业对减税政策的主观感受,据此总结出减税政策存在的问题并提出相应的对策建议。

At present,China’s economy has changed from a stage of high-speed growth to a new era of high-quality development.Manufacturing industry is the most important branch in China’s economic system.It is an indisputable fact that its cost burden is high.And tax burden is a cost burden item that manufacturing enterprises pay great attention to in the process of development.Taking manufacturing enterprises in Changzhou as an example,this paper investigates the general situation of tax burden of manufacturing enterprises in Changzhou and their subjective feelings about the tax reduction policy by means of questionnaires.Based on this,it summarizes the problems existing in the tax reduction policy and puts forward corresponding countermeasures and suggestions.