Market regulation method is a method of tax burden transfer planning according to market changes. The market price is dominated by the law of supply and demand, and the change of demand affects supply, and the change of supply reacts on demand. Commodity prices fluctuate with the change of supply and demand. Therefore, whether the tax burden can be passed on depends mainly on how taxpayers take advantage of changes in market supply and demand and "prescribe the right medicine" according to market conditions.
(1) When the supply of goods is fixed, if the demand increases or remains unchanged, the producers and operators can add the tax burden they bear to the price of goods and pass it on to the buyers or consumers of goods. In this case, the production of a commodity is relatively in the process of stable quantity and quality, that is, if the society invests in this product again and expands the production scale, it will lead to oversupply, while if the funds are withdrawn from these existing production enterprises and production is reduced, it will lead to insufficient supply. This situation is a common phenomenon before the major application of technological inventions and the expansion of production, so it is also common to realize tax burden transfer in this case.
(2) When the demand for goods remains unchanged, if the supply remains unchanged or decreases, the tax burden can be transferred to the buyer or consumer by raising the price. The key lies in whether the supply is fully grasped and how long it can be expected to last under the condition of stable demand.
(3) If the demand for taxable goods is in short supply, the supply and demand are very different, and the price of taxable goods is not raised too high, while manufacturers are trying to expand production, producers and operators should also transfer their taxes together with various expenses to buyers as much as possible to carry out a thorough tax burden transfer. It should be pointed out that the social tax burden of commodity economy is not a bad thing, but a means to accelerate the balance between supply and demand and promote market prosperity.
(4) Under certain conditions, when taxable goods are unnecessary to consumers, it is impossible for producers and operators of goods to try to transfer tax burden. This is because taxable goods are not necessary for consumers. If the price is low, people will buy more. If the price is too high, people will buy less or even not.
In this case, trying to transfer the tax burden will make it difficult to sell the goods, and once the goods are unsalable, the number of people interested will also decrease (because price reduction often reminds people of poor product quality or quality problems). ()
Second, the commodity cost transfer method
There is a close relationship between commodity cost and tax burden transfer. Commodity cost transfer method is a method to transfer tax burden according to commodity cost. Cost is the sum of all kinds of prepaid and input expenses paid by producers and operators in production and business activities. It generally has three forms, namely fixed cost, decreasing cost and increasing cost. Fixed costs are expenses and losses that do not change with the change of product output in the process of production and operation. Incremental costs are expenses and losses that increase with the increase of product output and the expansion of business scope. Reducing cost is the antonym of increasing cost, and it is the cost and loss of unit product that is reduced with the expansion of business and service scope. From the perspective of transfer planning, different cost types have different transfer planning methods and transfer degrees.
(A) Fixed costs and tax burden transfer planning
Because of this kind of products, the cost does not increase or decrease with the output. Therefore, in the case of constant market demand, all the taxes paid by products may be passed on to buyers or consumers, that is, taxes can be added to the price and passed forward. For example, the urn, because people will not buy more or less because its price includes tax, therefore, the tax burden can be completely passed on. However, it should be pointed out that the demand for goods with fixed cost and inflexible market is always certain, and the change of demand is extremely rare. Therefore, producers and operators can only achieve it within a certain range, not because people subjectively want to engage in such production and business activities.
(B) Cost reduction and tax burden transfer planning
The product with decreasing cost is the best form of tax burden transfer. Because the cost of unit product decreases with the increase of quantity and scale in certain circumstances, the tax burden shared by unit product also decreases, so the possibility of transferring all or part of the tax burden is greatly improved. However, with the increase of production quantity and scale, the voice of reducing product prices is also increasing objectively. In order to ensure their competitive advantage, producers and operators will also appropriately reduce the ex-factory price and sales price. However, generally speaking, this price reduction will not be greater than the reduction of tax burden sharing on each product, that is, after the price reduction, the producers and operators will still pass on the relevant tax burden to the buyers of their own goods, and even get more price benefits than the tax amount.
(c) Incremental cost and tax burden transfer planning
For products with increased costs, the tax burden of the enterprise on the goods will not be completely passed on, and only a part can be transferred out at most. Because with the increase of output, the cost of products with increased costs will increase, and taxes will force enterprises to raise product prices. Due to the double pressure of price increase and output increase, the sales of products will inevitably be affected, resulting in a serious backlog of products. In this case, in order to maintain sales, manufacturers have to reduce product prices and bear part of the taxes that should be borne by consumers. It can be seen that for the producers and operators whose product costs increase with the increase of output, it is difficult to realize the tax burden transfer plan without efforts to reduce the increasing trend of costs.
Third, the tax base transfer method
The tax base transfer method, also known as the tax base width application method, is a tax burden transfer method that varies according to the size and width of the tax scope. Generally speaking, it is easier to directly and positively transfer the tax burden in the case of a wide range of taxation. The tax transfer at this time can be called positive tax burden transfer. When the scope of taxation is relatively narrow, direct tax burden transfer will encounter strong obstacles, and taxpayers have to find ways to transfer indirect tax burden, which can be called negative tax burden transfer.
The condition of active tax burden transfer planning is to tax large categories of goods rather than a certain category of goods. Such as automobile production and operation tax, tobacco, wine, crop tax, etc. These taxes, which are generally applicable to large categories of goods, actually ignore the production and operation of different products, ignore the tax burden borne by different products and the ability to pass on the tax burden, thus creating conditions for producers and operators to pass on the tax burden. Under the condition that the market price fully reflects the change of supply and demand, producers and operators can completely realize effective tax burden transfer by adjusting product varieties according to market signals. Taking automobile production as an example, there are many kinds of automobiles. Under the condition that the same tax rate is applied to all kinds of automobiles, most financial, material and human resources can be concentrated on the best-selling automobile production in the market. Similarly, car stores will do the same. In this way, manufacturers and stores will always be in a state of trying to meet the market demand, and their products will always keep most of their marketable products. Therefore, it is guaranteed that some or even all of the tax burdens they bear can be transferred out. A unified tax on tobacco and alcohol will have the same effect. Take wine as an example, wine is divided into white wine, yellow wine, fruit wine, beer and so on. If subdivided, it can be divided into more categories. For example, liquor can be divided into high-alcohol liquor and low-alcohol liquor. If a higher tax rate is levied on high-alcohol liquor, enterprises engaged in high-alcohol liquor production and operation will switch to low-alcohol liquor or other liquors, which will reduce the number of people producing and operating high-alcohol liquor.
The price of high-alcohol liquor will rise due to the decrease of producers and operators, and consumers will be forced to buy at a higher price because of the decrease of high-alcohol liquor. In this way, it is easier for producers and operators of liquor to pass on their due taxes to buyers and consumers. In fact, all taxes with a wide range of taxation (except direct taxes) are equal to no taxation in a sense. Because it does not affect the conditions of market choice, nor does it affect the degree of demand, it just adds an equal added value to the prices of similar goods.
In the case of negative tax burden transfer, it is difficult to realize direct tax burden transfer because only a specific tax is levied on a certain commodity of a certain category. Because the tax bearer at this time is very specific, the tax base is narrow, and consumers have a lot of choices. If the tax burden moves forward, the price will rise. Because there are tax-free or low-tax substitutes in the market, the demand for taxable products will inevitably decrease, and the degree of decrease is often greater than the degree of price increase. So the tax burden is difficult to pass on.
For example, tea and coffee belong to the same beverage. If coffee is taxed instead of tea, coffee producers and operators will pass the coffee tax on to buyers or consumers according to the price. Therefore, when the price of coffee rises, coffee drinkers will turn to tea, and the demand for coffee will decrease. At this time, it is difficult for coffee producers and suppliers to pass on the tax on coffee prices. The only way is to passively resist and turn the coffee produced and operated into tea.