浅从经济学和会计学角度看浙江省中小型企业税负问题

Discussion of SME's Tax Burden in Zhejiang Province from the Perspectives of Economics and Accountancy

纵观古今中外,税负一直作为政府宏观调控的重要手段,同时税负也在微观的世界里影响着我们生活的方方面面,所以了解税负可以帮助我们分析国家宏观政策,看清税负在生活中的影响,尤其是对中小型企业而言,认清税负的本质才能帮助企业做出合理的纳税规划,从而保证企业和国家的最大利益。本文首先利用经济学模型,从经济学的角度分析向买卖双方征税的结果,税负与供需弹性,税负与无谓损失的关系,并借用EVIEWS软件分析税收收入的影响因素。从会计学的角度介绍企业几种税负的会计处理方法。从而有助于浙江省中小型企业更好的认清税负。

At all times and in all countries, tax bearing is always an important means of governmental macroeconomic regulation and control, at the same time it affects every aspect of our lives in the micro world, so understanding the tax issue can help us analyze the national macro policy, comprehend the influence of tax in our lives, especially for small and medium-sized enterprises, a clear understanding of the essence of tax can enable them make reasonable tax planning, so as to ensure the best interests of enterprises and countries.Firstly we can see the adoption of economic model in this article,and from the perspective of economics, it analyzes the results of levying tax on buyer and seller, the relationships between tax and supply-demand elasticity, tax bearing and deadweight loss, and by means of using EVIEWS software to analyze the factors that affect tax revenues. Then, from the perspective of accounting, it introduces several tax accounting ways to help small and medium enterprises in Zhejiang province better recognize the tax burden.