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税收作为世界每个国家最基本的经济执行制度,在国家社会、经济的发展中起着非常重要的作用,通过税收政策,一方面国家实现了财政上的收入,用于社会、国防、教育等各方面的建设,另一方面也通过税收政策的不同,能促进国内产业调整和发展以及资本的健康发展。对企业来说,企业所得税是企业应缴税种中最多、最重要的一种,它同时对企业的发展布局和资本结构有着深远的影响。通过对企业所得税的调节,不但可以促进和监督企业的发展,使企业的资本健康发展,而且对改善国内的产业结构,促进创新发展等也有着重要的意义。
As the most basic economic implementation system in every country in the world, taxation plays a very important role in the social and economic development of the country. Through taxation policies, on the one hand, the state has achieved financial revenue for social, national defense and education Various aspects of construction, on the other hand, also through the different tax policies, can promote the adjustment and development of the domestic industry and the healthy development of capital. For enterprises, the enterprise income tax is the most important and most important tax payable, which has a profound impact on the development layout and capital structure of the enterprise at the same time. Through the regulation of the enterprise income tax, not only can promote and supervise the development of enterprises, make the capital of enterprises healthy development, but also to improve the domestic industrial structure and promote innovation and development are also of great significance.