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一、现行税制对企业改革和发展的影响(一)税制结构不合理,与企业的改革和发展的要求不相匹配。主要表现在:1、从流转税和所得税的构成来看,流转税在整个税收收入中所占比重较高,而所得税所占比重偏低;从二者的调控作用来看,流转税虽然具有收入稳定、课征及时、便于征管的优点,但调控作用小,而企业所得税则是调控企业
First, the current tax system on the impact of enterprise reform and development (a) the tax structure is irrational, and enterprise reform and development do not match the requirements. Mainly reflected in: 1, from the composition of turnover tax and income tax, the turnover tax in the entire tax revenue accounted for a higher proportion, while the proportion of income tax is low; from the regulatory role of the two point of view, although the turnover tax has Income stability, levy timely, easy to collect the advantages of control, but the regulatory role is small, and corporate income tax is the regulation of enterprises