Improving The Tax Compliance Through The Comparison Of The Actual Tax Burden Of The Listed Wholesaling And Retailing Companies

In recent years,the loss of the tax is so much that the problem on the tax burden has caused great concern.However,the analysis on this field is almost at the macro level.So in this literature we collect the data of the listed wholesale and retail business,and analyze the relationship between the actual tax burden of a company and its scale or the area it was placed,Since the tax environment is so complex and the degree of tax-payment-compliance and the degree of tax-collection-compliance is so low that it forms a horrible circle with the effective tax burden.This circle has effected our improvement of the tax,as well as add much pressure to the companies,so it analyze the tax-compliance situation of our country at the basis of the data-analysis.It is found that in this industry,there is no evident regular association between the tax burden of a company and the scale of it or the area it is placed,so the tax compliance is expected to improve.And at last analyze the reason of this situation and make some proposals.