The Tax Burden Research On Wholesale And Retail Trade Of China

Wholesale and retail trade industry is a very important part of market economy,and it’s the first link to feedback the consumers" demand information.lt has a very significant impact on the running of the entire economy and people’s daily life.Although China’s consumer goods market develops very fast in recent years, the wholesale and retail trade still faces a lot of problems to be solved.Developed wholesale and retail trade is the necessary condition to start the market demand potential.Therefore, it is very necessary to explore the development of wholesale and retail trade.This paper selects the tax perspective to analyze the actual tax burden of the wholesale and retail trade, and this paper will try to offer some useful suggestions.Currently Chinese scholars do little research on the wholesale and retail trade, and the empirical analysis from a tax perspective is much less. This paper attempts to take a combination of theoretical and empirical analysis to analyse the actually tax burden of the wholesale and retail trade.In theoretical analysis section,The paper firstly defines the meaning of the tax burden, how to classify and metrics. Then it analyzes the impact of taxation on the wholesale and retail markets, as well as different price elasticity of supply and demand of goods led to differences in the distribution of the tax burden.In empirical analysis section, this paper mainly adopts descriptive statistical analysis and regression analysis methods.Through collecting and processing data,constructing econometric models,analyzing tne economic meaning of related indicators,finally get the conclusions.This paper does some thorough and expanding research on the tax burden of wholesale and retail trade.By means of financial statements of listed wholesale and retail enterprises data,this paper testes the actual influence of its tax burden to its net profit.