基于ISM的企业税收负担影响因素分析  

Analysis of influencing factors of corporate tax burden based on ISM

作　　者：杨永辉[1] 司冠婷[1] 

机构地区：[1]西安理工大学经济与管理学院,陕西西安710054

出　　处：《陕西科技大学学报（自然科学版）》2012年第5期139-142,共4页Journal of Shaanxi University of Science & Technology

基　　金：国家自然科学基金项目(70872092)

摘　　要：针对企业税收负担的众多影响因素,采用问卷发放式专家打分法筛选出9个影响力较大的因素,并对它们进行解释结构模型分析,找出了影响企业税负的根本因素与直接因素.进一步分析了影响税负的根本因素,并分别针对即将成立的企业与已成立的企业提出了降低税负的建议.According to the many influencing factors of the corporate tax burden,filter out the nine influential factors by questionnaires expert scoring method,then analysis these factors based on interpretative structural modeling method to identify the fundamental factors and the direct factors that affect the corporate tax,further analysis the fundamental factors affecting the tax burden,and put forward the proposal to reduce the tax burden for enterprises to be set up and established respectively.

关 键 词：税收负担 影响因素 解释结构模型 

分 类 号：F275[经济管理—企业管理]