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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。
Throughout the history, both at home and abroad, the tax burden has always been an important measure of macroeconomic regulation and control of the government. At the same time, the tax burden affects all aspects of our lives in a micro-world. Therefore, understanding the tax burden can help us to analyze the macroeconomic policies of our country and see the tax burden in our daily lives. In particular, for small and medium-sized enterprises, recognizing the nature of the tax burden can help enterprises make sound tax planning so as to ensure the best interests of the enterprises and the country. In this paper, we first use the economic model to analyze the results of taxation to buyers and sellers, the relationship between tax burden and supply and demand elasticity, tax burden and deadweight loss from the perspective of economics, and use EVIEWS software to analyze the influencing factors of tax revenue. From accounting point of view of several corporate tax accounting treatment. This will help small and medium-sized enterprises in Zhejiang Province better recognize the tax burden.