自2012年以来我国处于经济增速放缓与经济结构调整叠加的发展阶段，大量企业经营状况面临挑战、业绩下滑。在此背景下，课题组选取上海的上市公司为样本，考察上海企业税费情况。近年来上海在优化营商环境方面做了巨大努力和贡献，整体情况位居国内前列。与此同时，课题组从企业承担的税金和缴纳的非税收入两方面考察发现，上海上市公司承担的税费负担位居国内前列。其中，上海企业的税收负担与其他省份差异不大，突出表现为社会保险缴费负担偏重。据此，我们提出了进一步深化税费供给侧改革的政策建议，主要包括：多维度激励企业转型升级，进一步降低流转税负担；强化企业创新能力，降低企业所得税负担；尽快降低社会保险缴费比例以降低企业成本。
Since 2012，China has been in the development stage of “slowing economic growth” and economic restructuring，and a large number of enterprises are facing challenges and declining performance in their operating. In this context，the group selected Shanghai listed companies as a sample to investigate the tax situation of Shanghai enterprises. In recent years，Shanghai has made great efforts and contributions in upgrading the business environment，and the overall situation is at the forefront of the country. At the same time，from the two aspect such as corporate taxes and non-tax revenue which the enterprise paid. The group found that listed companies in Shanghai bear the burden of taxes and fees in the forefront of the country. Of which，the tax burden of Shanghai enterprises is not much different from other provinces，which is characterized by the heavy burden of social insurance contributions. Therefore，we put forward some policy suggestions to further deepen the reform of tax and fee supply side，including：make incentives for enterprise transformation and upgrading in a multi-dimensional way and further reduce the burden of circulation tax. Strengthen the innovation ability of enterprises，reduce the burden of enterprise income tax，to reduce the proportion of social insurance contributions to reduce the cost of enterprises as soon as possible.
