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

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.