The impact of tax on listed companies in China A-share market

We define the tax burden, micro-business tax and performance evaluation in companies. Then, we set up multiple regression models, the sample data from 2000 to 2009 panel of listed companies in A-share market, using empirical analysis of macro-micro level of the tax burden on the operating performance of listed companies. The results show that the tax burden on the macro and micro operating performance have a significant negative impact on listed companies in China. On the other hand, micro-tax burden on the performance of listed companies of the impact of the tax burden than the macro more significant.