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制造企业是国民经济的重要组成部分,也是我国经济产值的重要贡献者。制造企业所得税负高低不仅会影响企业现金流量和税后利润,还会给政府财政收入带来直接影响。企业所得税是制造企业的主要税负,近年来,随着我国产业结构调整,影响制造企业所得税负担的因素也逐渐增多。文章就制造企业所得税负担的影响因素进行了探讨分析,以期能为制造企业合理控税提供理论参考。
Manufacturing enterprises are an important part of the national economy and also an important contributor to China’s economic output value. Manufacturing corporate income tax will not only affect the level of corporate cash flow and after-tax profits, but also to the government revenue has a direct impact. Enterprise income tax is the main tax burden of manufacturing enterprises. In recent years, with the adjustment of industrial structure in our country, the factors affecting the income tax burden of manufacturing enterprises also gradually increase. The paper discusses the factors influencing the manufacturing enterprise income tax burden, with a view to providing a theoretical reference for manufacturing enterprises to control tax effectively.