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税收做为政府对经济进行宏观调控的不可或缺的手段。同时也是国家实现其经济收入的主要手段。国家对税收政策的变动,直接影响着我国的经济体系构成、市场经济的宏观调控,以及地方的经济发展。消费、投资、出口被誉为是拉动经济增长的三驾马车,可见投资在经济增长中的重要地位。投资是经济能够保持其运转的持续性的基础,对于资本形成的数量、质量起着决定性作用。从微视角出发,投资可分为两种方式,其一企业对内进行投资,其二则为对外进行投资。对内投资则表现为固定资产的投资。此点将直接对企业将直接关乎着企业资本的积累。而资本积累直接关乎着企业的良性发展以及存亡,只有良性的基本积累才能够使企业提升自身的竞争力,同时有限的社会资源也因为企业投资决策得到配置。国企作为不可忽视的特殊存在,在经济发展中有着重大意义。在国家税收政策变动的大环境下,究竟税收政策变动对我国国有企业固定资产投资有何影响?本文将通过税收政策变动对国有企业固定资产投资的积极影响,以及非税收制度因素对我国国有企业的投资决策影响两方面综合阐述税收政策对国有企业固定资产投资的综合影响力。
Tax as an indispensable tool for macro-control of the economy by the government. It is also the country’s main means of achieving its economic income. The change of the state’s tax policy has a direct impact on the composition of China’s economy, the macro-control of the market economy, and the local economic development. Consumption, investment and export are hailed as the troika that drives economic growth. This shows that investment plays an important role in economic growth. Investment is the basis for the economy to sustain its operation and plays a decisive role in the quantity and quality of capital formation. From a micro perspective, the investment can be divided into two ways, one of the enterprises to invest internally, while the second is to invest abroad. In-house investment is reflected in the investment of fixed assets. This point will be directly on the business will be directly related to the accumulation of corporate capital. The accumulation of capital is directly related to the healthy development and survival of the enterprise. Only a benign basic accumulation can enable enterprises to enhance their competitiveness, and limited social resources are also allocated because of their investment decisions. As a special existence that can not be neglected, state-owned enterprises have great significance in economic development. Under the environment of the change of national tax policy, what impact does the change of tax policy have on the fixed asset investment of our state-owned enterprises? This article will discuss the positive influence of the change of tax policy on the fixed asset investment of state-owned enterprises and the non-tax system factors, The impact of investment decisions on both comprehensively elaborated on the tax policy of state-owned fixed assets investment in the comprehensive influence.