Corporate Tax Burden Minimization Strategies under Tax Incentive Policies – Based on Mathematical Planning and Simulation Analysis

The implementation of tax incentives is a powerful measure to reduce the burden of enterprises, build a new development pattern, and expand reform and opening-up. Some enterprises in nine provinces from 2010 to 2023 are sampled to verify the role of tax incentives in reducing the tax burden by using the double difference model. The weight coefficients are introduced as learning factors for the population center of mass, and the SWC-PSO algorithm is proposed to improve the shortcomings of PSO, which has low convergence accuracy and is prone to fall into local extremes, and to realize the mathematical planning for minimizing the tax burden of enterprises. After controlling the variables of tax policy and enterprise nature, the regression coefficient reflecting the enterprise tax burden is significantly negative at 1% level, and the tax burden of enterprises receiving tax incentives is significantly reduced, which proves the role of tax incentives in reducing the enterprise tax burden. After using SWC-PSO for planning, the sample units have a total of 1,779,919,000 yuan of tax relief, and the business tax rate of a construction project decreases from 3.35% to 0.42%, which indicates that the improved algorithm in this paper can plan the strategy of minimizing the tax burden of enterprises more efficiently.