The famous tax expert Li Shuguang recently released a survey on the tax burden of Chinese enterprises. He pointed out: "In recent years, foreign institutions have strengthened their analysis of China's tax burden. For example, Undata announced the production tax and income of enterprises in the world's major countries in 2013. ..
Li Shuguang, a well-known tax expert, recently released a survey on the tax burden of Chinese companies. He pointed out: "In recent years, foreign institutions have strengthened their analysis of China's tax burden. For example, Undata announced that the production tax and income tax of enterprises in the world's major countries increased in 2013. The proportion of value is 22.9% in China and 3%-13.1% in other countries. The IMF’s 2013 non-tax revenues of major countries account for 42.8% of China’s revenue, and other countries are far away. Far away." Tax rate is close to the "death line"
The survey report has three data that are particularly dazzling:
The first is the answer to the tax burden. Entrepreneurs believe that the tax burden is very heavy and heavier, up to 87%; only 8% are considered acceptable for taxation; only 1% are considered lighter and lighter.
Second, the actual tax burden rate of Chinese companies is close to 40%. We must know that in China, except for emerging industries and finance, most companies have profit margins of less than 10%.
Third, if the “total tax rate†(referred to as the ratio of corporate taxes and compulsory contributions to commercial profits) in the World Bank’s World Development Indicators is measured, the tax burden of Chinese enterprises is 68.7% in 2013, which is not only significantly higher. In developed countries, it is also significantly higher than developing countries Thailand and South Africa, only slightly lower than Brazil. In 2014 and 2015, China continued to maintain a high level of 68.5% and 67.8%.
A clear conclusion is that China's existing taxation, whether it is macro tax burden or the overall tax burden of enterprises, far exceeds that of many developed and developing countries, and the tax rate is close to the “death line†of enterprises. .
Every time we talk about China's tax burden, everyone will think of Forbes's global tax burden pain index list many years ago, China ranks second in the global tax burden pain index. Although the relevant departments have repeatedly proved that China's macro tax burden is not high with its own formula, in fact, all the tax burdens are calculated, and China's macro tax burden has already rushed to the Premier League. Responsible scholars mostly agree that China's macro tax burden should be at 37%-40%, while the current US macro tax burden is less than 30%.
Tax increase is still a habitual action
Many years ago, the World Bank’s research showed that developing countries and developed countries have different “best macro tax burden levelsâ€. According to the World Bank, the best macro tax burden in low-income countries is around 13%; in middle- and lower-income countries, around 20%; in middle- and upper-income countries, around 23%; in high-income countries, around 30%.
As a low-income country, China's macro tax burden has already surpassed many high-income countries. Under such a high tax burden, it is not easy for enterprises to survive. What innovation and transformation?
In 2011, a research report by the National Development Research Institute of Peking University showed that nearly half of the profits of enterprises were occupied by taxes and fees. In that year, 72.45% of small enterprises in Jiangsu and Zhejiang provinces were expected to have no profit or small losses in the next six months. It is lower; 3.29% of small businesses are expected to lose money or go out of business in the next 6 months, which is pessimistic about future operations. Under this circumstance, some SMEs can only give up the industry, and many enterprises can live, and indeed rely on tax evasion to survive.
I have always believed that "structural tax cuts" are scams. The result of the increase or decrease is that the increase is much, the decrease is small, the macro tax burden is rising, and the burden reduction is a slogan.
After the state put forward supply-side reforms, reducing burdens for enterprises is one of the five major tasks. The relevant departments have abandoned the formulation of “structural tax cuts†and directly mentioned the reduction of macro tax burdens and the reduction of the overall burden of taxation. This is correct. The 2016 government work report also proposed a very sincere tax cut plan: the tax reform will not increase or decrease. However, the actual effect does not seem to be large. In the process of the reform of the camp, the company constantly reflects that the actual burden is rising. The economic downturn, many places have increased the burden of tax increases, the real estate sector in the case of tax burdens of up to 60%, the news of the real estate tax has to be launched.
It can be seen that tax increase is still a habitual action.
According to the Chinese economy and the life cycle of Chinese companies, the economic situation should not be so difficult at present. No longer resolve to solve the tax burden of enterprises, the more difficult situation is still behind!
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