关键词: 工业企业, 行业税负, 应交增值税, 主营业务税金

Abstract: Industrial enterprises above designated size are the primary contributors for national taxes. Based on the materials about industrial enterprises above designated size in recent years, we interpret the relationships between industrial added-value, main business revenue and VAT, main business taxes. Through establishing panel data model, we discuss and analyze the industry tax burden of industrial enterprises. The results indicate that: it is true that the tax burden of industrial enterprises above designated size is too heavy, and there exists imbalance between industries. We suggest to moderately reduce the tax burden of industrial enterprises, balance the tax differences between industries, implement structural adjustment strategies and promote economic development mode transformation.

Key words: Industrial Enterprises, Industry Tax Burden, VAT, Main Business Taxes