Nearly six hundred Yuan sample enterprise income tax of less than 5 yuan _ News Channel _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

In recent years, A higher burden raises social concerns. So, in the policy to encourage the cost of the background, the enterprise burden in the end down did not drop it? (Hereinafter referred to as the "Report"), which was released by the China Academy of Finance and Economics (hereinafter referred to as the "Report"). The report shows that nearly 60% of the total taxpayers accounted for less than 5% of the total revenue, indicating that nearly 60% of the sample enterprises income of less than 5 yuan tax. In addition, The higher the cost has become a lot of business feel deep problem. The report shows that from the perspective of financing costs, the sample enterprise external financing costs Showing a downward trend. among them, Each term Weighted average interest rate fell the most. The head of the research group is the head of the China Academy of Finance and Science On the "daily" News ", including the media that 2014 to 2016 three years, the overall decline in corporate financing costs. From the financing channel data, the bank credit channel cost reduction effect is most obvious. August 2016, the State Council issued a "reduction Economic and enterprise cost work program ", the document proposed, after 1 to 2 years of efforts to obtain the initial cost of economic enterprises to reduce the initial results of the work, after about 3 years to make the real economy enterprises a reasonable cost reduction, profitability is significantly enhanced. It is understood that the report in the first half of 2016 to investigate, reflecting the 2014 ~ 2016 three years of the situation. Enterprise tax burden is a concern of the community a cost. The above report in 14709 enterprises to collect data, sample enterprises total tax of about 360 billion yuan, accounting for The proportion of corporate taxation is about 3%. The report shows that nearly 60% of the sample enterprises accounted for less than 5% of the total tax revenue, nearly three years, the proportion of corporate tax revenue accounted for 5.3% of the proportion of revenue. Year-on-year, showing a downward trend; sub-regional view, the eastern region accounted for the lowest, the highest in the western region. However, other costs other than taxes and fees are also worthy of attention. The report shows that some of the major cost indicators of the entity economy sample firms are still on the rise or fall is not significant. Reporter noted that, Costs have risen faster in recent years. The report pointed out that the 2016 national solid economic sample enterprises raw material costs rose rapidly, an increase of 7.21%, of which, manufacturing sample enterprises, raw material costs rose 7.84% year on year. At the same time, enterprises are also facing land and rent costs generally rise, with the cost of rising, labor costs are still rigid and other cost burden. This year, the State Council has issued a number of Lower costs and other cost reduction measures, including reducing the cost of logistics enterprises; to promote the provincial power transmission and distribution price reform, a reasonable reduction of transmission and distribution prices and other initiatives. Liu Shangxi pointed out that the current business tax and other six costs have been the pressure to ease the 2016 policy effect has been revealed. "The effect of tax reduction is the most obvious, immediate, stage of the cost reduction measures are basically implemented." For example, 2016 years Tax cuts amounted to 32.7 billion yuan, the provincial-level enterprises involved in administrative fees To achieve "zero fee", the annual fee to reduce the burden of about 10 billion yuan. The total number of administrative fees charged by the implementation of the country to expand the 18 administrative fees levied scope, a total reduction of investment-related administrative costs of about 1.604 billion yuan. "From the overall situation of the country, both the central and local, administrative fees from the beginning of 2014 showed a downward trend." Liu Shangxi said. The report shows that several survey provinces and autonomous regions in 2016 achieved the policy objectives of 2016 to reduce the cost of entity enterprises. among them, , , , The total cost of more than 60 billion yuan. Financing costs are one of the most concerned issues. The report group believes that in all types of financing, Is still the most important way of corporate foreign financing, followed by Financing, compared to still less way is As well as other financing methods. The report shows that the weighted average interest rate on loans for banks is the largest, down from 7.24% in 2014 to 6.49% in 2016. Since 2015 the "cost reduction" policy, in the bank credit collar The most obvious performance. The report pointed out that, overall, In the mode of financing, the cost of equity financing is the lowest, followed by the highest cost of bond financing, bank credit and other financing methods. It is noteworthy that, from the enterprise scale, large enterprises, small micro-enterprises of the bank Lower than medium-sized enterprises. The report shows that in 2014-2016, the weighted average interest rate of large enterprises is about 6.3 ~ 6.9%, the small enterprises are in the range of 6.3% ~ 7.2%, the micro enterprises are in the range of 6.0% ~ 6.7%, while the medium enterprises are 6.8% ~ 7.5% range, significantly higher than large enterprises and small micro-enterprises. In terms of financing costs, research reports that the current parties reflect the high cost of corporate finance, the fundamental reason is that And the entity between the "meridian" unreasonable, financial and physical enterprises did not achieve a virtuous circle. On the one hand, financial and real economy out of touch, the financing environment deteriorated; the other hand, the funds in the Inner loop, Surge. "In this case, only to clear the 'meridian' in order to curb the risk, but also fundamentally reduce the cost of financing." Liu Shangxi said. In this regard, the research report put forward to continue to promote multi-level Construction, encourage the formation of policy or social capital to participate in the participation of long-term credit institutions, and actively develop regional financial organizations, promote small and medium enterprises System construction and other recommendations.