计划经济体制下,税收被看成是企业对国家的贡献,税收对企业生存和发展的影响往往被忽视。随着市场经济的发展,企业的目标不仅是完成国家指定的计划或分配的任务,更重要的是要追求企业价值的最大化。这时,企业便不能回避税收环境、税负水平对企业经济效益和长远发展的影响。 Under the planned economic system, tax revenue is regarded as the contribution of the enterprise to the country. The influence of tax on the survival and development of the enterprise is often neglected. With the development of the market economy, the goal of an enterprise is not only to accomplish the tasks specified by the state in planning or distribution, but more importantly, to pursue the maximization of the enterprise value. At this moment, enterprises can not avoid the impact of tax environment and tax burden on the economic benefits and long-term development of enterprises.