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本文对湖北省2000年1 359户和2001年度的1 788户企业所得税进行了抽样调查,选取反映企业盈利能力、偿债能力、营运能力三个方面的主要指标,采用比率法进行分析。根据杜邦分析法分析了企业盈利能力的强弱,得出的结论是企业盈利能力与税收贡献能力具有相关性,但也存在不同经济类型企业、不同隶属关系企业、不同行业的企业、不同规模的企业在盈利能力与税收贡献能力不对称的问题,提出了相关的政策建议。
This paper conducts a sample survey on 1 359 households in Hubei Province in 2000 and 1 788 enterprise income tax in 2001, and selects the main indexes that reflect the profitability, solvency and operation ability of the enterprises, and adopts the ratio method to conduct the analysis. According to DuPont analysis of the analysis of the strength of the profitability of enterprises, concluded that corporate profitability and tax contribution capacity are related, but there are different economic types of enterprises, different affiliates, different industries, enterprises of different sizes Enterprises in the profitability and tax contribution asymmetry, put forward the relevant policy recommendations.