税收负担对企业行为的影响分析——以h煤炭企业为例

《税收负担对企业行为的影响分析——以h煤炭企业为例》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、ABSTRACTMarxoncesaid：”Governmenttaxesarefedwetnurse”．”Nationaleconomicmanifestationoftheexistenceoftaxes”fullydemonstratesthetaxistheeconomicfoundationofgovemmentdepartments．Themainfimctionsoftherevenuemainlyrepresentstwoaspects，oneistofocusonincome，ontheotherhandisnotonlytoregulatetheeco

2、nomy．Therefore，thestateoftenusetaxestotheimplementationoftheeconomicmacro-control，butnotalloftheexistingtaxsystemareofcontemporaryeconomicdevelopmentcallplayaroleinpromotinganygiventimethereexistsallunreasonabletaxsystem．From1994，afterthetaxreform，thecountry’Staxsystemisindeedforthecountr

3、y’Sindustrialstructureadjustmentandeconomicmainstayplayedaroleintherapiddevelopment，butduetoeconomicdevelopment,socialprogressandeconomicgrowthmodetransformationreason，theexistingtaxessystemhasbeenunabletoeffectivelyplaytheirrespectiveroles，whichwouldseriouslyunderminethecountry’Smacro—co

4、ntrolfunctions．Anotherpointofview，thetaxisreflectedinthedistributionofbenefitsrelationshipbetweenthestateandthetaxpayer，Specificallyhowtoallocatethetaxburdenthatisreflectedintheseverityandspecificscopeoftaxation，thedifferentbehaviorofthetaxpayer’staxburdenwillproduceaseriesofdifferenteffe

5、cts，andthecorporatetaxasthemainsubject,howmanycountriestheirtaxes，aswellashowtotax，willconductavarietyofcorporatefinancing，production,investment，distributionandotherenterpriseshaveanimpact．Ourin-depthStudyofthespecificeffectsoftaxationoncorporatebehaviorways，explorethecorporatetaxonresour

6、ceallocationeffects，foundtheexistingtaxsystemisunreasonabletoprovideatheoreticalbasisandreferenceforthegovemmenttodevelopthenecessaryconducivetothehealthydevelopmentoftheenterprisetax．ThecoalresourcesasanimportantenergysuppliesisessentialtoeconomicdevelopmenLproductionandoperationofitsnor

7、maloperation，whetherdirectlyrelatedtothenormaloperationofthenationaleconomy，thehealthydevelopmentofthecoalindustryhasbeensubjecttotheattentionofGovemments，butthelasttwOyearsduetotheaffectedbytheinternationalfinancialcrisis，reduceddomesticdemandforcoal，andcoa1compani