经济下行期企业经营负担——基于843户企业的调查与实证研究

Enterprise Burden of Business in Macro-economic downward:Based on the 843 Enterprise Investigation and Empirical Research

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 macro-economic downward pressure remain,micro operators to pressure from the initial small and medium-sized enterprise has started to spread of large enterprises and miniature enterprise 'two head'.Many factors superposition of rising operating costs,enterprises face the problem of falling profits different level.Non-tax project,unreasonable fees and accounts receivable default problem,increase the sense of enterprise tax burden.The empirical analysis shows that when the enterprise financing difficult,they think of taxes and fees burden of probability increased by 33.34%.Current tax burden for enterprises in the acceptable range,small-scale tax cuts will not change the enterprise tax burden are judgment In addition,the market labor costs,such as enterprise management state will affect the sense of tax changes.