| 中小私营企业投资者所得税税收负担分析 |
| |
| 引用本文： | 朱天高,龚云峰,王玉娟. 中小私营企业投资者所得税税收负担分析[J]. 南通航运职业技术学院学报, 2011, 10(2): 23-26. DOI: 10.3969/j.issn.1671-9891.2011.02.007 |
| |
| 作者姓名： | 朱天高 龚云峰 王玉娟 |
| |
| 作者单位： | 南通职业大学经济管理学院,江苏南通,226007 |
| |
| 摘 要： | 我国民营经济迅速发展,已成为国民经济发展的重要力量和国家税收的重要来源。文章通过私营法人企业与私营非法人企业适用所得税法律规范的比较,计算并剖析了两类企业及其投资者的实际税负水平,为政府调整税收政策及中小企业投资决策提供了分析数据和建议。
|
| 关 键 词： | 私营企业 税收负担 政策建议 |
An Analysis of Income Tax Burden of Small-and Medium-sized Private Enterprises' Owners |
| |
| ZHU Tian-gao,GONG Yun-feng,WANG Yu-juan. An Analysis of Income Tax Burden of Small-and Medium-sized Private Enterprises' Owners[J]. Journal of Nantong Vocational & Technical Shipping College, 2011, 10(2): 23-26. DOI: 10.3969/j.issn.1671-9891.2011.02.007 |
| |
| Authors: | ZHU Tian-gao GONG Yun-feng WANG Yu-juan |
| |
| Affiliation: | ZHU Tian-gao,GONG Yun-feng,WANG Yu-juan(School of Economy & Management,Nantong Vocational University,Nantong 226007,China) |
| |
| Abstract: | Chinese private enterprises,a major pillar in national economical growth and an important source of national tax,have experienced a rapid development in the past decades.In the paper,a comparison of income tax law applicable to privately-run legal entity and non-legal entity is made firstly,and then the actual tax burden of investors in these two kinds of enterprises is calculated and analyzed,which aims to afford the corresponding data and proposals for the government's tax policy adjustment and SMEs' inve... |
| |
| Keywords: | Private enterprise Tax burden Policy proposa |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
