国家税收是企业在生产经营中的一个要素,从成本角度来看,是企业生产的社会成本,在经济中是一个不可或缺的因素。税收负担作为衡量税收经济关系、评价税收政策效应的关键指标,多年来一直偏重于宏观层面的研究,伴随着经济管理水平的不断发展提高,建立企业税收要素分析体系的任务越来越紧迫。 State tax is an important factor in the production and operation of an enterprise. From a cost point of view, it is the social cost of production and is an indispensable factor in the economy. As a key index to measure the relationship between taxation and economy and evaluate the effect of taxation policy, the tax burden has been more emphasis on macroeconomic research for many years. With the constant development and improvement of economic management level, the task of establishing an enterprise taxation factor analysis system becomes more and more urgent.