A Study On Taxburden And Its Influencing Factors Of Wholesale And Retail Industry In China

Wholesale and retail industry is an important traditional industry and an important part of China’s national economy, and is closely related to the daily life of the residents. China’s rapid economic development has also led to the lasting eruption of the consumption potential of domestic residents, which also has contributed to the growing size of the wholesale and retail industry. Wholesale and retail industry has gradually become an important driving force for promoting consumption and stimulating production. When government gets tax revenue, it is necessary to generate the tax burden for enterprises and individuals, and the tax burden will have a direct and indirect impact on the development of enterprises. As one of the most important links in the process of social production, the wholesale and retail industry has been one of the most marketized industries in the market, which leads to the speed, quality and efficiency of economic operation. Wholesale and retail business tax burden is necessary to conduct in-depth study, to know the tax level of our wholesale and retail industry and its macro and micro influence factors, so as to give advice and suggestions to the sustained and healthy development of the wholesale and retail industry.At home and abroad, the research on the tax and tax burden of wholesale and retail industry is mainly concentrated in the tax theory, there are still few empirical studies on the actual tax burden level of the industry. Therefore, this paper is based on theoretical research and focuses on quantitative empirical research. This paper mainly analyzes the concept and connotation of tax burden; In the aspect of empirical analysis, this article uses the data between 2010-2014 of the wholesale and retail industry in Shanghai and Shenzhen listed company’s annual report, using the panel data analysis method, empirically analysis the impact of the tax burden on the scale of China’s wholesale and retail business, rate of return on investment, asset liability ratio, capital intensity, operating profit rate, the located area of enterprise, the main conclusions of the analysis are the actual income tax burden of listed companies in the wholesale and retail industry has a significant negative correlation with the size of the company, asset liability ratio, and eastern and special economic regions, and the relation with capital intensity degree and the western region is not significant.