在社会主义市场经济条件下，税收日渐成为企业投资选择的重要因素。税收对企业投资的影响是通过对投资收益的影响而发生的，而投资收益又受投资成本的影响。商品税的多少影响企业经营成本的高低，所得税的多少直接影响企业投资成本的高低。因此，税收对投资成本的影响最终... Under the conditions of socialist market economy, tax revenue has increasingly become an important factor in the investment choices of enterprises. The impact of tax on business investment occurs through the impact on investment income, which is in turn affected by investment costs. The amount of the commodity tax affects the level of the operating cost of the enterprise, and the amount of the income tax directly affects the level of the investment cost of the enterprise. Therefore, the impact of tax on investment costs eventually ...