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企业的投资行为，由两方面的因素决定，一是投资收益，另一个是投资成本。所以企业投资能力的大小，也就取决于这两个因素。而作为国家财政经济制度的重要组成部分、处理分配关系的税收，又在很大程度上制约着企业的投资能力和投资政策。政府税收的高低影响着企业的投资报酬、
The investment behavior of an enterprise depends on two factors, one is the return on investment and the other is the investment cost. Therefore, the size of business investment capacity, also depends on these two factors. As an important part of the national financial and economic system, the taxation of the distributional relationship greatly restricts the investment ability and investment policies of enterprises. The level of government tax affects the investment returns of enterprises,