發(fā)布時(shí)間：2019-07-06 14:57

【摘要】：在美國(guó)制造業(yè)回流的戰(zhàn)略下,有關(guān)中美制造業(yè)稅負(fù)高低對(duì)比成為社會(huì)各界熱議的焦點(diǎn)。文章通過(guò)對(duì)中美制造業(yè)企業(yè)稅費(fèi)占財(cái)政收入比例、企業(yè)綜合稅率以及企業(yè)微觀層次的對(duì)比后認(rèn)為,中美制造業(yè)綜合稅負(fù)差異明顯。中美稅制不同、中國(guó)企業(yè)稅負(fù)過(guò)重以及稅收優(yōu)惠不同是造成差異的主要原因。為了提升中國(guó)制造業(yè)的國(guó)際競(jìng)爭(zhēng)力,我國(guó)需要采取有力措施,切實(shí)為企業(yè)減稅降負(fù),從根本上降低制造業(yè)的成本負(fù)擔(dān)。
[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.
【作者單位】： 商丘師范學(xué)院;
【分類號(hào)】：F812.42;F817.12
，

本文編號(hào)：2511101