上海推进税费供给侧结构性改革问题研究

Abstract:Since 2012，China has been in the development stage of “slowing economic growth” and economic restructuring，and a large number of enterprises are facing challenges and declining performance in their operating. In this context，the group selected Shanghai listed companies as a sample to investigate the tax situation of Shanghai enterprises. In recent years，Shanghai has made great efforts and contributions in upgrading the business environment，and the overall situation is at the forefront of the country. At the same time，from the two aspect such as corporate taxes and non-tax revenue which the enterprise paid. The group found that listed companies in Shanghai bear the burden of taxes and fees in the forefront of the country. Of which，the tax burden of Shanghai enterprises is not much different from other provinces，which is characterized by the heavy burden of social insurance contributions. Therefore，we put forward some policy suggestions to further deepen the reform of tax and fee supply side，including：make incentives for enterprise transformation and upgrading in a multi-dimensional way and further reduce the burden of circulation tax. Strengthen the innovation ability of enterprises，reduce the burden of enterprise income tax，to reduce the proportion of social insurance contributions to reduce the cost of enterprises as soon as possible.

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