摘要：本篇论文由一系列实业企业家比如玻璃大王曹德旺还有哇哈哈董事长宗庆后的吐槽说“中国制造业税负过重”，引发写本文的目的旨在说明中国制造业的现状：中国制造业现在不如金融与IT行业蓬勃发展并吸引大批投资和就业人员，相反地，中国制造业迎来发展的寒冬，这就是本篇论文写作的原因。并想探究是什么因素导致了这种现象的发生。得出的结论有：人工的薪酬成本偏高；我国的税收负担过重；制造业材料的成本价格涨高；不容易获得融资拿不到足够的投资资金；市场需求小市场的缺乏；对外贸易出口的不易等等因素。除了探讨制造业的发展比较暗淡的原因有哪些，还讨论了内部和外部的因素，包括企业内部经营的不足，管理不善和外部政府的重压负担或者存在乱收费等现象加重了我国制造业的发展阻碍。并对比了中国和美国的税负差异，得出结论中国的税负确实要比国外的税负重。其中一个主要论据就是中国的制造业税负比美国高了35%，在经济学的学术界引发了“死亡税率”这个词语的诞生，间接说明了这个比例严重高于其他国家，阻碍了我国制造业的健康平稳发展。另一个论据是在世界银行的报告中明确指出中国总税率达到了68%，在全世界排名中占据第十二名（统计了190个国家和不同的地区来反映各个国家地区的总税率，）。在2016年世界的平均总税率是40。6%，而我国的总税率远远高于世界平均税率水平。这就说明中国的税负负担已经排在全球的前列，“死亡税率”不是空穴来风。那么如何为我国企业减负促进企业制造业的发展便成为了研究的重点。随之，提出了一些解决此类问题的建议和措施：提高企业的生产效率并加强企业的内部生产技术创新；实现原材料的多元化并尽可能的自主创新迎合市场需求的原材料；转变企业的生产经营理念比如减少环境污染多做有益于社会的工作增加知名度；推动产业结构升级，淘汰落后的结构；政府整顿“乱收费”现象规范市场秩序；国家降低税负出台政策保护我国制造业的发展。只有实实在在的降低税负，减少不必要的乱收费和重复收费，才能为我国的实业家营造一个健康有益的发展环境，具有创新精神的改善企业结构的制造业企业，只有这么做才能应对当今人才成本上升的趋势，降低企业的生产经营的总成本。82418

毕业论文关键词： 税负，增值税，解决措施   

Research on Tax burden cost of Chinese manufacturing industry

Abstract: This paper by a series of industrial entrepreneurs such as Glass King Dewang and Wow Haha chairman Zong after the vomit trough said, "China's manufacturing industry tax too heavy", the purpose of this article is to illustrate the current state of manufacturing in China: China's manufacturing industry is not as prosperous as the financial and it industries and attracts a large number of investment and employment workers, on the contrary, China's manufacturing industry ushered in the development of winter, this is why this paper writing。 and want to explore what causes this phenomenon。 The conclusions are as follows: The cost of labor is too high, the tax burden is too high, the cost price of manufacturing materials is higher; it is not easy to obtain financing without sufficient investment funds, the lack of market demand and the difficult factors of foreign trade export。 In addition to discussing the reasons for the bleak development of the manufacturing industry, it also discusses the internal and external factors, including the shortage of internal management, the poor management and the burden of external Governments, or the existence of arbitrary charges, which aggravates the development of our manufacturing industry。 And compared with the tax burden between China and the United States, it concludes that China's tax burden is indeed heavier than that of foreign countries。 One of the main arguments is that China's manufacturing tax burden is 35% higher than in the United States, in the academic world of economics has triggered the birth of the word "death tax rate", which indirectly shows that this ratio is significantly higher than other countries, hindering the healthy and stable development of our manufacturing industry。 Another argument is that the World Bank's report made it clear that China's total tax rate reached 68%, taking 12th place in the world rankings (counting 190 countries and different regions to reflect the total tax rates in each country)。 In 2016 the world's average total tax rate was 40。6%, while our total tax rate was much higher than the world average。 This shows that China's tax burden is already at the forefront of the world, "death rate" is not groundless。 So how to promote the development of enterprise manufacturing in China has become the focus of research。 Then, some suggestions and measures to solve these problems are put forward: to improve the production efficiency of enterprises and to strengthen the internal production technology innovation; transformation of enterprise production and management concepts such as reducing environmental pollution to do more to benefit the community to increase visibility, promote the upgrading of industrial structure, the elimination of backward structure, the government to rectify the phenomenon of "arbitrary charges" to standardize the market order; Only by actually reducing the tax burden, reducing unnecessary charges and overcharging, can we create a healthy and beneficial development environment for our industrialists, a manufacturing enterprise with innovative spirit to improve the enterprise structure, only in this way can we cope with the rising trend of talent cost and reduce the total cost of production and operation of the enterprise。