中美制造业综合税负对比分析
发布时间：2019-07-06 14:57
【摘要】：在美国制造业回流的战略下,有关中美制造业税负高低对比成为社会各界热议的焦点。文章通过对中美制造业企业税费占财政收入比例、企业综合税率以及企业微观层次的对比后认为,中美制造业综合税负差异明显。中美税制不同、中国企业税负过重以及税收优惠不同是造成差异的主要原因。为了提升中国制造业的国际竞争力,我国需要采取有力措施,切实为企业减税降负,从根本上降低制造业的成本负担。
[Abstract]:Under the strategy of American manufacturing return, the comparison of manufacturing tax burden between China and the United States has become the focus of discussion from all walks of life. Through the comparison of the proportion of taxes and fees to fiscal income, the comprehensive tax rate of enterprises and the micro-level of enterprises, this paper holds that there are obvious differences in the comprehensive tax burden of manufacturing between China and the United States. The main reasons for the differences are the different tax systems between China and the United States, the excessive tax burden of Chinese enterprises and the different tax preferences. In order to enhance the international competitiveness of China's manufacturing industry, China needs to take effective measures to reduce the burden of tax cuts for enterprises and fundamentally reduce the cost burden of manufacturing industry.
【作者单位】： 商丘师范学院;
【分类号】：F812.42;F817.12
，
本文编号：2511101
[Abstract]:Under the strategy of American manufacturing return, the comparison of manufacturing tax burden between China and the United States has become the focus of discussion from all walks of life. Through the comparison of the proportion of taxes and fees to fiscal income, the comprehensive tax rate of enterprises and the micro-level of enterprises, this paper holds that there are obvious differences in the comprehensive tax burden of manufacturing between China and the United States. The main reasons for the differences are the different tax systems between China and the United States, the excessive tax burden of Chinese enterprises and the different tax preferences. In order to enhance the international competitiveness of China's manufacturing industry, China needs to take effective measures to reduce the burden of tax cuts for enterprises and fundamentally reduce the cost burden of manufacturing industry.
【作者单位】： 商丘师范学院;
【分类号】：F812.42;F817.12
，
本文编号：2511101
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