The deteriorating domestic and foreign business environment is increasing pressure on Chinese public enterprises, which are grappling with tax burdens and cross-border investment barriers, a survey of listed companies shows.

The situation calls for further government effort to deepen reforms to support business development, the survey said.

The survey, covering more than 1,500 listed enterprises in China, was scheduled for release on Saturday by the China Association for Public Companies.

Respondents to the 2013 Chinese Enterprise Development Environment Report urged the government to pursue structural reform, especially of State-owned enterprises.

They also called for clarification of the roles of the government and the market, and urged the government to foster a more innovative business environment.

In the survey, 82.3 percent of the corporate respondents cited an "excessively heavy" or "heavy" tax burden, a key reason for declining profits in recent years. On average, taxes took up 9.75 percent of companies' operating revenue. For small businesses, the figure was 11.1 percent, the report said.

Companies in the eastern region reported an average tax burden of 9.1 percent, compared with 10.6 percent in western areas and slightly more than 11 percent in the central regions.

The most common suggestions for tax reform were lower rates in general and an expansion of the pilot program that involves a shift from the business tax to a value-added tax.

"Areas that depend more on investment to drive growth especially hope to pay less tax," the report said.

For companies expanding overseas, the biggest obstacle - mentioned by about 44.2 percent - was investment barriers.

Almost 57.4 percent of the respondents suggested that the government improve its policies and regulations and simplify inspections and approvals for overseas activity.

"In addition, the government can provide better legal advice and protect Chinese enterprises' interests" in overseas investment, the report said.

As of this month, 2,492 companies had listed on the Shanghai and Shenzhen stock exchanges. The companies have total assets of 119.36 trillion yuan ($19.5 trillion) and net assets of 15.68 trillion yuan, according to the China Securities Regulatory Commission.

"Public companies have become a very important part of the Chinese economy, representing outstanding businesses in different industries. They serve as an indicator of the overall development trend of Chinese enterprises," Zhou Jiannan, deputy chief of the listed company supervision department of the CSRC, said this week.

Given weak global economic conditions and the deceleration in domestic growth that began last year, Chinese public companies face slower profit increases or even losses. Industrial companies are the most vulnerable because of rising labor and raw material costs and higher taxes, Zhou said.

Last year, non-financial listed companies' income grew only 8.1 percent, 11.6 percentage points slower than in 2011. Their net profit growth slowed for the first time since 2008, the CSRC data show.

Chen Qingtai, chairman of the China Association for Public Companies, said that an important aspect of the nation's ongoing economic reform is a restructuring of relations among the government, companies and the markets, which could provide new vigor for business growth.