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对110户工商企业近9年的经济情况调查及其净产值分配的动态性变化分析研究表明:企业负担构成中,税收负担确实不重,但欠公平;企业负担结构走向错位.应从加快改革、完善税制、统一税法等方面纠正企业负担的偏离走向.
The investigation on the economic situation of 110 industrial and commercial enterprises in recent 9 years and the dynamic change analysis of their net output distribution shows that the tax burden is not heavy but not fair because of the burden structure of enterprises. Tax system, the unified tax law and other aspects of the deviation of corporate burdens.