企业规模及所处区域对企业税收负担影响的实证分析——以我国批发和零售行业的上市公司为例

Empirical Study on Influence of Enterprise's Scale and Location on Actual Tax Burden:Taking Listed Enterprises in Wholesale and Retail Industry of China As Example

分别对企业实际税收负担与企业规模及企业所处区域进行了相关性分析,旨在研究企业规模及所处区域对企业税收负担的影响。结果表明,批发和零售行业上市公司的实际税收负担受企业规模及企业所处区域的影响并不显著,这说明这些企业并未对税收负担问题给予足够重视。最后,针对如何降低企业实际税收负担提出了建议。

Aiming to study the effect of enterprise＇s scale and location on actual tax burden,this paper analyzes the correlations between enterprise＇s scale as well as location and actual tax burden. The result shows that the effect of enterprise＇s scale and location on actual tax burden in listed enterprises in wholesale and retail industry of China is not obvious,which shows that the tax burden isn＇t paid enough attention by these enterprises. Finally,it puts forward some suggestions on the relief of enterprise＇s tax burden.