The aggregate of all enterprises'consumption,production and innovation constitute the whole process of value chain cycle.On the basis of constructing a value chain circulation system,this article meas-ures the tax impact weights of each link in the value chain,and analyzes the composition and transfer laws of enterprise tax burden from the perspective of value chain circulation and enterprise growth cycle.There are differences in sensitivity to tax burden among enterprises with different value chain location and capital nature in different regions.Therefore,we can adopt reduction and differentiated tax policies,introduce supporting policies such as land,bidding and market access,to reduce the tax burden of enterprises,increase the capital flow of enterprises,eliminate obstructions and smooth the circulation of the value chain,and promote high-quality development.
关键词
税负/消费/生产/创新/价值链内循环
Key words
tax burden/consumption/production/innovation/domestic cycle of value chain
维普
万方数据