我国企业税负水平与国际比较研究摘 要在当前经济下行压力较大的情况下，如何通过减税降费刺激实体经济发展成为国家经济政策的重点，尤其是在供给侧结构性改革背景下，研究如何为生产型企业减负更是重中之重。本文介绍了当前我国企业税负水平的基本概况，为加快推进企业减税降费服务供给侧结构性改革提供参考。首先，本文介绍了与企业税负水平有关的相关理论，包括什么是税负、什么是税负水平以及影响企业税负水平的因素。其次陈述了我国企业税负的现状，从小、中、大三个口径计算出当前我国企业税负水平，并将其与国际上 IMF 成员国企业税负水平予以比较，得出我国企业税负水平在大口径计算方式下较重的结论，进而提出了优化我国企业税负的建议。关键词：供给侧改革；企业税负；全面减税；财税改革The compare of Chinese enterprises and international comparison in tax burden level1AbstractThis paper introduces the basic situation of the current corporate tax burden level in China, and provides a reference for accelerating the supply-side structural reform of corporate tax reduction and fee reduction services. First of all, this paper introduces the relevant theories related to the level of corporate tax burden, including what is the tax burden, what is the level of tax burden and the factors affecting the level of corporate tax burden. Secondly stated the present situation of our country enterprise tax burden, small, medium and big three diameter to calculate the current our country enterprise tax burden level, with the IMF members international enterprise tax burden level comparison, concludes that our country enterprise tax burden level in large diameter calculation under heavier conclusion, and puts forward some Suggestions of optimizing our country enterprise tax burden. Keywords:supply side reform;enterprise tax burden;comprehensive tax cuts;the fiscal and taxation reform目 录一、绪论......................................................................1（一...
