在当前国内外经济形势较为低迷,而国内企业经营成本不断上升的背景下,税费负担问题已成为社会各界广为关注的话题,正确认识税费负担对企业投资的影响显得至关重要。研究认为,税费负担是企业获取正常外部经营条件的必要代价,其痛感轻重、合理与否存在多重视角,税费负担并不是企业投资考虑的首要目标,也不构成企业投资总成本的最为主要的组成部分。但税费负 Under the current sluggish economic situation at home and abroad and the rising operating costs of domestic enterprises, the issue of tax burden has become a topic of widespread concern in the community. It is of crucial importance to correctly understand the impact of tax burden on corporate investment. According to the research, the burden of tax is the necessary cost for the enterprises to obtain the normal external operating conditions. There are multiple perspectives about whether the tax burden is reasonable or not. The tax burden is not the primary goal of business investment consideration and does not constitute the most important factor for the total investment cost Part. But taxes and fees are negative