我国的税负高低一直是理论界争论的话题。通过对安徽企业税负的调研认为,当前我国宏观税负高、企业税负重。其成因:一是税制结构不合理,二是税外收费不规范,三是安徽省的工业企业产业级次较低。对如何降低企业税费负担,结合安徽实际提出具体对策建议,一是进行结构性减税,二是清理税外收费。 The level of tax in our country has always been a topic of debate in theorists. Through the investigation of the enterprise tax burden in Anhui Province, the current macro tax burden in China is high, and corporate tax burden is heavy. The causes: First, the irrational tax structure, and second, non-tax charges are not standardized, third, Anhui Province, lower industrial-grade industries. How to reduce the tax burden on enterprises, combined with the actual countermeasures put forward in Anhui Province, one is to carry out structural tax cuts, the second is to clear the tax charges.