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浅析我国新一轮财税改革对企业的影响
引用本文:郭新玉.浅析我国新一轮财税改革对企业的影响[J].新疆职业大学学报,2005,13(1):35-37.
作者姓名:郭新玉
作者单位:新疆财经学院,新疆,乌鲁木齐,830000
摘    要:在“十五”计划开局之年和新世纪来临之际,我国新一轮的税制改革逐渐拉开帷幕。本次财税改革将对企业税负、对企业公平、对企业投资、对企业生产结构产生深远影响,并对企业间专业化分工和协作的发展产生有力的促进作用。

关 键 词:财税改革  中国  企业  增值税  出口退税  消费税
文章编号:1009-9549(2005)01-0035-03
修稿时间:2004年5月21日

Discuss on the Impact of the New Round of Tax Systems Reforms on Enterprise in Our Country
GUO Xin-yu.Discuss on the Impact of the New Round of Tax Systems Reforms on Enterprise in Our Country[J].Journal of Xinjiang Vocational University,2005,13(1):35-37.
Authors:GUO Xin-yu
Abstract:When coming, our country tax system reform of new round raise the curtain gradually in the Tenth Five-Year Plan open year and new century. This main influence on enterprises of fiscal reform is the impact on burden of taxation of enterprise, influence fair to enterprises, investment in the influence of positive facilitation on enterprises and impartion on enterprise's production structure new rounds of tax system help division of labour on the basis of specialization and development that cooperate under enterprise reform?
Keywords:Fiscal reform  Meaning  Influence
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