经济周期、企业再生产周期和产品周期,影响经济效益的各项指标,从而影响税利上交。在抓好国家税收的过程中,有许多方式方法,然而应用周期学搞好国家税收,应值得重视。 经济周期与税收 所谓经济周期是指经济发展从低潮起,经过高潮,再回归到低潮的现象。任何国家的经济发展都是波浪式的,它有涨潮和退潮。每个国家都想追求持续和稳定的经济增长,但常常为经济周期所困扰。西方资本主义国家固然如此,周期波动同样存在于社会主义经济中,当然在性质和表现形态以及所采取措施上会有不同。40多年来,我国经历了七次周期波动(1953—1957年,1958—1962年,1963—1968年,1969—1972年,1973—1976年,1977—1981年,1982—1985年)1986年到80年代末为第8个周期,我们现在处于第九个周期波动中。从上述情 Economic cycle, the cycle of enterprise reproduction and product cycle, the impact of economic benefits of the various indicators, thus affecting tax and profits turned over. There are many ways and means in doing a good job of state taxation. However, it is deserving to pay attention to the application of cyclical education to improve state tax revenue. Economic cycle and tax The so-called economic cycle refers to the economic development from the ebb, after the climax, then return to the ebb trend. Economic development in any country is undulating. It has high tides and low tides. Every country wants to pursue sustained and steady economic growth, but it is often troubled by economic cycles. Western capitalist countries, of course, the same cycle of volatility also exists in the socialist economy, of course, in terms of nature and performance and the measures taken will be different. For more than 40 years, our country has experienced seven cyclical fluctuations (1953-1957, 1958-1962, 1963-1968, 1969-1972, 1973-1976, 1977-1981 and 1982-1985) from 1986 to The eighth cycle in the late 1980s, we are now in the ninth cycle of fluctuations. From the above situation