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我在日本学习企业管理期间,常常遇到一些管理办法都与固定资产税有关,而且该税制对日本市场经济体系的宏观调控起了很大的作用。 特别是在国民生产总值增长的同时,控制生产成本的增长,使有限的资源得到充分利用。因此,建议我国尽快实行“固定资产税制”。逐步与世界先进国家的现代化管理体制接轨。 固定资产包括房地产权和生产设备、办公设备、各种耐用品(车、船等交通工具另计)以及电话等公用设施的使用权。根据其注册价格,每年按折旧后价值的一定税率征税,统称为固定资产税。
During my study of business management in Japan, I often encountered some management methods related to the fixed assets tax, and this tax system played a major role in the macro-control of the Japanese market economy system. In particular, at the same time as the growth of the gross national product, the growth of production costs is controlled so that limited resources are fully utilized. Therefore, it is recommended that China implement the “fixed assets tax system” as soon as possible. Step by step with the modern management system of advanced countries in the world. Fixed assets include the right to use real estate rights and production facilities, office equipment, various durable goods (including vehicles and boats, etc.) and public facilities such as telephones. According to its registered price, tax is collected every year at a certain tax rate after depreciation, collectively referred to as fixed assets tax.