The scale of the firm, the actual tax burden and correlation studies

Jian-hui Zheng, Binqian Xie, Hua Li
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Abstract

The relationship between firm size and the actual tax burden is the foundation of making economic policy. This paper adopts descriptive statistics and multiple regression analysis and other methods to evaluate and study the tax pressure of different scale manufacturing firms by two angles that are effective tax rates (income tax rate and turnover tax rate), taking the manufacturing firms in Quzhou Zhejiang, as a research object. There are two conclusions. One is that there is negative correlation between firm size and the corresponding tax burden. The other is that small and micro firms have the heaviest actual tax burden.
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企业规模、实际税负及其相关性研究
企业规模与实际税负之间的关系是制定经济政策的基础。本文采用描述性统计和多元回归分析等方法,以浙江衢州制造业企业为研究对象,从有效税率(所得税率和流转税税率)两个角度对不同规模制造业企业的税收压力进行评价和研究。有两个结论。一是企业规模与税负呈负相关关系。二是小微企业实际税负最重。
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