Effective Tax Burden,enterprise Employment Scale And Lack Of Medium-sized Enterprises

With the development of China's socialist market economy,medium-sized enterprises play an increasingly important role in the market,especially in the construction of harmonious labor relations and expand employment plays an extremely important role.However,in practice,more prominently,there are difficulties in the development of small and medium-sized enterprises,the reality of survival difficulties,many enterprises die out in the rise from small to large,the reason is mainly concentrated in financing channels,systems,tax burden,economic environment and other factors,which led to China's to a certain extent,the existence of "the lack of medium-sized enterprises" phenomenon.On the other hand,in the game of tax enterprises,the tax authorities choose the management strategy by screening the signal of the employment of the enterprise labor force,which may trigger the strategic nature of the enterprise's tax administration,which can explain the distortion of the scale of the enterprise's employment.The distortion of the size of the enterprise's employment is often reflected in the phenomenon of "the absence of medium-sized enterprises".In addition to financing channels,market environment and other factors,the strategic management caused by information asymmetry may also be one of its reasons,which is the starting point of this paper.This paper draws on the basic research results of the strategic game of tax collection and management,analyzes the actual response of the employment scale selection to tax administration in china,and examines the connection between the comprehensive tax burden and the enterprise employment scale on behalf of the intensity of tax collection and management.On the basis of analyzing and summarizing theoretical research,combined with the actual situation of the distribution of the scale of employment of enterprises in China,this paper draws the non-linear reaction of enterprise employment choice to the existence of comprehensive tax burden.The article focuses on the selection of comprehensive tax rate and the number of enterprise workers two indicators,the former as the tax authorities as the strength of the indicators,the future as the response to the strategic management of enterprises as an indicator,and from the discussion of these two elements,on the comprehensive tax burden on the actual impact of the enterprise employment scale empirical analysis,in order to find out the relationship between the two.In the empirical part,the article uses the data of the enterprise tax survey panel for 2015-2017 in a province in eastern China to study this problem by using the three-stage minimum square-by-two method,panel fixed effect,tool variable method and threshold regression.The empirical results prove that the scale of employment increases with the increase of tax burden,and decreases with the increase of tax burden after rising to a certain stage,and then when the profitability of the enterprise reaches a certain threshold,the scale of employment will increase with the tax burden.At the end of the article,some policy proposals are put forward to reduce the incentive of enterprise tax avoidance,optimize management and services for midsize businesses,prevent and control the financial risks of medium-sized enterprises,broaden the financing channels of medium-sized enterprises,optimize the industrial structure,support the development of medium-sized industrial enterprises,and alleviate the financial difficulties of local governments.