The corporate tax burden refers to the tax burden that the taxpayer bears. The tax burden specifically embodies the state’s tax policy and is the core and soul of the taxation. It is directly related to the distribution of interests between the state, the enterprise, and the individual, and it is also the tax’s role in economical leveraging. Focus. According to a survey released recently by a certain media on 100 companies, more than 60% of companies believe that their tax burden is heavier. In a manufacturing industry with a low profit margin, 23% of enterprises report that their tax payment exceeds profits, and enterprises “tax cuts. "The call is strong.
Data show that in 2011, China’s GDP was 471,564 billion yuan, an increase of 9.2% year-on-year. National fiscal revenue was 1037.4 trillion yuan, an increase of 2,063,9 billion yuan over the previous year, an increase of 24.8 percent year-on-year. National tax revenue totaled 89720 billion yuan, up 22.6 percent year-on-year. "Fiscal growth is about three times GDP growth, indicating that companies and individuals are overtaxed."
As for the causes of the serious tax burden on Chinese companies, people in the industry believe that there are mainly the following aspects: First, there are many kinds of taxes. Second, the tax rate is too high. Value-added tax is China's largest tax category and accounts for 27 of the country's total tax revenue. China's value-added tax is a turnover tax, and its basic levy rate is 17, regardless of whether the company is making profits. In addition to value-added tax, enterprises with profits must pay an additional income tax of 25, and real estate companies must also pay a land value-added tax of 30-60. Enterprises must also withhold personal income tax for employees of 3-45. The third is repeated collection. After-tax retained earnings of enterprises have already paid 25 percent of income tax. If they are transferred as net assets, they will also have to pay 25 percent of their income tax. If they are used to increase share capital, natural person shareholders must also pay 20 individual income tax, and the accumulated tax rates are as high as 50 and 45. Fourth, there is a serious charge.
When the topic of “tax cuts†became hotly debated, a Foshan ceramics company’s tax and fee schedules were also reported online. The data on the table shows that the ceramics company pays tax on ten types: 17 where the value-added tax is a value-added portion; 25 is a profit-making enterprise income tax; 7 is a value-added tax for urban construction tax; 3 is a value-added tax for educational surcharge; The fee is VAT 2; the embankment tax is 0.12 VAT; the stamp duty is 0.03 of the sum of sales plus costs; (property) property tax is 1.2 after the house price is 70%; dividend tax is 20 of the dividend amount; **.
Export anti-dumping, unclear domestic sales, and overcapacity have become prominent issues facing the development of the ceramic industry. For the development of China's ceramics industry, anti-dumping has always been accompanied by it. Last year, China's ceramic companies passed an "unusual" year, and it can be described as the "Spring Plumbing Duck Prophet." Enterprises that rely partly on exports are forced to withdraw from the international market because they have to bear more tariffs. Recently, China's ceramic companies are in an embarrassing situation. On the one hand, countries such as Indonesia have imposed anti-dumping measures on Chinese ceramic companies. On the other hand, due to the fires and fish ponds in the city gates, due to the impact of domestic real estate control policies, ceramic companies have also emerged many problems in this “internal and external crisisâ€. This seems to be a reappearance of yesterday's scene. The ceramic industry once again appeared in the public's field of vision under the circumstances that "the old injury was not good" and "added another new injury." Constrained by the international economic situation, the domestic macro environment, the rising labor costs of raw materials and the impact of anti-dumping, China's ceramic industry continues to maintain a weak trend, ceramics prices gradually move down, the pressure on the survival of ceramic enterprises is gradually increasing, China's ceramic market will face the harsh winter of the industry .
Under the “cold winter†of China’s ceramics industry, heavy tax burdens have made it difficult for small and medium-sized enterprises. Even the taxes that companies need to pay are even higher than the profits they earn. Under such circumstances, phenomena such as tax evasion, tax evasion, and “reasonable tax avoidance†of ceramic companies have occurred from time to time. A ceramic boss said frankly: “The tax burden of two ceramic companies of the same scale can be 5-10 times different. Many companies have two books.â€
At present, the ceramics industry suffers from problems such as anti-dumping, insufficient internal power, and excess production capacity. The development of small and medium-sized enterprises is difficult, and it also hinders the healthy development of the ceramic sanitary ware industry. The survey shows that among the manufacturing companies, 33 companies believe that the tax burden will directly affect their equipment upgrades; 42 companies believe that it will directly affect innovation and transformation and upgrading; 33 companies believe that it will affect employee welfare and income. Among service companies, 27 companies believe that high taxes will affect R&D investment, and 36 companies believe that it will affect employee welfare.
However, does it call for tax cuts to allow ceramic companies to tide over the difficulties? I am afraid that this is also a symptom of a temporary solution. Ceramic enterprises must overcome their difficulties and must start with their own conditions.
The market demand is low and the ceramic industry is overcapacity. The solution to the contradiction between production and sales is mainly from two aspects of increasing revenue and reducing expenditure. In terms of open source, ceramic enterprises should open up new channels and gradually reduce product prices to promote sales and increase sales. In the aspect of throttling, ceramic enterprises should gradually reduce their production volume, improve their technical level, and conduct research and design of new products to meet the needs of individualized and diversified consumers. In the future, China's ceramics industry must increase its technological level, increase its R&D strength, and constantly introduce diversified, individualized, high-quality products to occupy the market with product quality. In addition, ceramics companies should explore emerging markets to avoid high concentration competition in the industry and differentiate their products and channels in order to increase market competitiveness and capture the market.
Optimize the product structure and strengthen the company's main position in technological innovation. The county has accelerated the establishment of a technology innovation system that focuses on companies as the mainstay, market orientation, and a combination of production, education and research. It guides and supports the integration of innovation factors to enterprises, encourages enterprises to promote the research and development of new products, and accelerates the industrialization of scientific and technological achievements. On the one hand, the county organizes local entrepreneurs to “go global†and to “college†related universities and research institutes in Beijing, Shanghai, Nanchang, Jingdezhen and other cities, and carries out cooperation in production, research, and technology; and on the other hand, it vigorously “ Please come in.†By holding trade fairs and establishing training and R&D bases, we invite domestic and foreign research institutes to “zero distance†with local companies and promote the transfer of scientific and technological achievements. Kangshu Company introduced the most advanced heat-resistant porcelain production technology in China, and developed more than 150 heat-resistant porcelain new products such as medicine stewing pots and high-voltage rice cookers; the Beagle brand sanitary ware produced by Kyushu Company was named “China's Top 10 Most Developed Productsâ€. "Potential sanitary brand products"; The magnesium-enhanced porcelain technology developed by Universal has filled the gap in the province. According to statistics, the county's ceramics companies invest more than 60 million yuan in scientific and technological innovation each year.
Compared with companies with strong economies of scale and strength, SMEs will be more difficult to develop in the downturn of the market. They do not have the backing of large companies and do not have numerous outlets and broad channels to support marketing. However, under the cold current, there are immortals and magic tricks. Some entrepreneurs believe that the market is always a blank area. SMEs are to seize the gaps in the market, take the differentiated development path, and fill gaps in the market with personalized products. In order to find a living space.
Data show that in 2011, China’s GDP was 471,564 billion yuan, an increase of 9.2% year-on-year. National fiscal revenue was 1037.4 trillion yuan, an increase of 2,063,9 billion yuan over the previous year, an increase of 24.8 percent year-on-year. National tax revenue totaled 89720 billion yuan, up 22.6 percent year-on-year. "Fiscal growth is about three times GDP growth, indicating that companies and individuals are overtaxed."
As for the causes of the serious tax burden on Chinese companies, people in the industry believe that there are mainly the following aspects: First, there are many kinds of taxes. Second, the tax rate is too high. Value-added tax is China's largest tax category and accounts for 27 of the country's total tax revenue. China's value-added tax is a turnover tax, and its basic levy rate is 17, regardless of whether the company is making profits. In addition to value-added tax, enterprises with profits must pay an additional income tax of 25, and real estate companies must also pay a land value-added tax of 30-60. Enterprises must also withhold personal income tax for employees of 3-45. The third is repeated collection. After-tax retained earnings of enterprises have already paid 25 percent of income tax. If they are transferred as net assets, they will also have to pay 25 percent of their income tax. If they are used to increase share capital, natural person shareholders must also pay 20 individual income tax, and the accumulated tax rates are as high as 50 and 45. Fourth, there is a serious charge.
When the topic of “tax cuts†became hotly debated, a Foshan ceramics company’s tax and fee schedules were also reported online. The data on the table shows that the ceramics company pays tax on ten types: 17 where the value-added tax is a value-added portion; 25 is a profit-making enterprise income tax; 7 is a value-added tax for urban construction tax; 3 is a value-added tax for educational surcharge; The fee is VAT 2; the embankment tax is 0.12 VAT; the stamp duty is 0.03 of the sum of sales plus costs; (property) property tax is 1.2 after the house price is 70%; dividend tax is 20 of the dividend amount; **.
Export anti-dumping, unclear domestic sales, and overcapacity have become prominent issues facing the development of the ceramic industry. For the development of China's ceramics industry, anti-dumping has always been accompanied by it. Last year, China's ceramic companies passed an "unusual" year, and it can be described as the "Spring Plumbing Duck Prophet." Enterprises that rely partly on exports are forced to withdraw from the international market because they have to bear more tariffs. Recently, China's ceramic companies are in an embarrassing situation. On the one hand, countries such as Indonesia have imposed anti-dumping measures on Chinese ceramic companies. On the other hand, due to the fires and fish ponds in the city gates, due to the impact of domestic real estate control policies, ceramic companies have also emerged many problems in this “internal and external crisisâ€. This seems to be a reappearance of yesterday's scene. The ceramic industry once again appeared in the public's field of vision under the circumstances that "the old injury was not good" and "added another new injury." Constrained by the international economic situation, the domestic macro environment, the rising labor costs of raw materials and the impact of anti-dumping, China's ceramic industry continues to maintain a weak trend, ceramics prices gradually move down, the pressure on the survival of ceramic enterprises is gradually increasing, China's ceramic market will face the harsh winter of the industry .
Under the “cold winter†of China’s ceramics industry, heavy tax burdens have made it difficult for small and medium-sized enterprises. Even the taxes that companies need to pay are even higher than the profits they earn. Under such circumstances, phenomena such as tax evasion, tax evasion, and “reasonable tax avoidance†of ceramic companies have occurred from time to time. A ceramic boss said frankly: “The tax burden of two ceramic companies of the same scale can be 5-10 times different. Many companies have two books.â€
At present, the ceramics industry suffers from problems such as anti-dumping, insufficient internal power, and excess production capacity. The development of small and medium-sized enterprises is difficult, and it also hinders the healthy development of the ceramic sanitary ware industry. The survey shows that among the manufacturing companies, 33 companies believe that the tax burden will directly affect their equipment upgrades; 42 companies believe that it will directly affect innovation and transformation and upgrading; 33 companies believe that it will affect employee welfare and income. Among service companies, 27 companies believe that high taxes will affect R&D investment, and 36 companies believe that it will affect employee welfare.
However, does it call for tax cuts to allow ceramic companies to tide over the difficulties? I am afraid that this is also a symptom of a temporary solution. Ceramic enterprises must overcome their difficulties and must start with their own conditions.
The market demand is low and the ceramic industry is overcapacity. The solution to the contradiction between production and sales is mainly from two aspects of increasing revenue and reducing expenditure. In terms of open source, ceramic enterprises should open up new channels and gradually reduce product prices to promote sales and increase sales. In the aspect of throttling, ceramic enterprises should gradually reduce their production volume, improve their technical level, and conduct research and design of new products to meet the needs of individualized and diversified consumers. In the future, China's ceramics industry must increase its technological level, increase its R&D strength, and constantly introduce diversified, individualized, high-quality products to occupy the market with product quality. In addition, ceramics companies should explore emerging markets to avoid high concentration competition in the industry and differentiate their products and channels in order to increase market competitiveness and capture the market.
Optimize the product structure and strengthen the company's main position in technological innovation. The county has accelerated the establishment of a technology innovation system that focuses on companies as the mainstay, market orientation, and a combination of production, education and research. It guides and supports the integration of innovation factors to enterprises, encourages enterprises to promote the research and development of new products, and accelerates the industrialization of scientific and technological achievements. On the one hand, the county organizes local entrepreneurs to “go global†and to “college†related universities and research institutes in Beijing, Shanghai, Nanchang, Jingdezhen and other cities, and carries out cooperation in production, research, and technology; and on the other hand, it vigorously “ Please come in.†By holding trade fairs and establishing training and R&D bases, we invite domestic and foreign research institutes to “zero distance†with local companies and promote the transfer of scientific and technological achievements. Kangshu Company introduced the most advanced heat-resistant porcelain production technology in China, and developed more than 150 heat-resistant porcelain new products such as medicine stewing pots and high-voltage rice cookers; the Beagle brand sanitary ware produced by Kyushu Company was named “China's Top 10 Most Developed Productsâ€. "Potential sanitary brand products"; The magnesium-enhanced porcelain technology developed by Universal has filled the gap in the province. According to statistics, the county's ceramics companies invest more than 60 million yuan in scientific and technological innovation each year.
Compared with companies with strong economies of scale and strength, SMEs will be more difficult to develop in the downturn of the market. They do not have the backing of large companies and do not have numerous outlets and broad channels to support marketing. However, under the cold current, there are immortals and magic tricks. Some entrepreneurs believe that the market is always a blank area. SMEs are to seize the gaps in the market, take the differentiated development path, and fill gaps in the market with personalized products. In order to find a living space.
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