At the current stage,the Chinese government has implemented a series of tax and fee reduction policies to help enterprises reduce tax costs and promote high-quality development of enterprises.Based on the enterprise data of liquor manufacturing industry from 2007 to 2022,this paper empirically analyzes the enterprise tax burden and industry tax burden of liquor manufacturing industry.The results show that the liquor manufacturing enterprises are mainly distributed in the central and western regions.Compared with the central regions,the overall tax burden of enterprises in the western region is higher.Under the background of tax and fee reduction,the overall tax burden of the liquor manufacturing industry and the industry income tax burden did not see significant changes,the industry consumption tax burden showed an upward trend,and the industry value-added tax burden showed a downward trend.Compared with other wine manufacturing industry,whether it is the overall tax burden or the tax burden of a single main tax,the industry tax burden of liquor manufacturing industry is higher.The research results have policy implications for how to use tax leverage to promote the high-quality development of liquor manufacturing industry.
万方数据