Enterprise Scale and Tax Burden: Empirical Research on Chinese Enterprises - Innovative Management in Information and Production - page 142

Tabl e 2 Collected aggregate data are as follows

2008 2009 2010 2011 Avg

M1 (consolidated tax rate) 0.0535 0.0995 0.051 0.0546 0.0647

M2 (consolidated tax rate) 0.0304 0.0317 0.0319 0.03 0.031

M3 (consolidated tax rate) 0.0445 0.0434 0.0404 0.0394 0.0419

M4 (consolidated tax rate) 0.0345 0.037 0.0338 0.027 0.0331

Total (consolidate tax rate) 0.0407 0.0529 0.0393 0.0378 0.0427

Tabl e 3 The consolidated
tax rate of different
enterprise from 2008 to 2011

M1 M2 M3 M4

Numbers 211 353 123 31

2008 consolidated
tax rate

0.0535 0.0304 0.0445 0.0345

2009 consolidated
tax rate

0.0995 0.0317 0.0434 0.037

2010 consolidated
tax rate

0.051 0.0319 0.0404 0.0338

2011 consolidated
tax rate

0.0546 0.03 0.0394 0.027

Tabl e 4 Approximation
matrix (Euclidean distance)

M1 M2 M3 M4

Numbers 211 353 123 31

M1 0.000 0.046 0.005 0.009

M2 0.046 0.000 0.049 0.046

M3 0.005 0.049 0.000 0.008

M4 0.009 0.046 0.008 0.000

consolidated tax burden rate is ranging from 0.107 % to 27.81 % and is 4.19 % on
average. To the M4, the consolidated tax burden rate is ranging from 0.1 % to 8.93 %
and is 3.31 % on average (Tables 2 - 4 ).
Through the analysis to the distance of different type enterprises tax burden, we
can get the following approximate matrix (it is not a similar matrix):
We can see the visible gaps between different types of enterprise in following
figures (Fig. 4 ).
The different enterprises tax burden rate in all this year shows us same character-
istic; there is relatively higher tax burden on small enterprise. The tax burden rate of
medium-scale enterprise and large-scale enterprise is approximately the same. The
large-scale enterprises tax burden rate is lower than the small-scale enterprise and
higher than the overscale enterprise.
Tax burden of small enterprise amounted to top (9.95 %) in 2009 is 2.7 times to
that of large enterprises (3.7 %). In 2010 and 2011, the gap has been narrowed, but
the tax burden of small enterprise is still two times to that of large enterprises.