新常态下梧州制药集团税负水平、影响因素及其税源预测分析  

The Analysis of Wuzhou Pharmaceutical Group under the New Normal Level of Tax Burden, Influencing Factors and Tax Revenue Forecast

作　　者：李建林[1] 王伟[2] 

机构地区：[1]桂林旅游学院,广西桂林541006 [2]梧州学院,广西梧州543002

出　　处：《广西科技师范学院学报》2016年第1期142-147,共6页Journal of Guangxi Science & Technology Normal University

基　　金：广西中青年教师基础能力提升项目"新常态下珠江-西江经济带地方财政压力预警研究"的阶段性成果;广西高校人文社科重点研究培育基地"西江经济带产业发展研究中心"的支持

摘　　要：财政收入增速放缓、财政支出需求增强,将是地方财政面临的新常态.因此,关注地方财政压力、测算重点企业税负水平、预测税源变化趋势具有重要意义.文章以梧州制药集团为例,分析了其近年来的税负水平、影响因素,并结合宏观经济环境及企业内部经营实际,预测了其税源变化趋势,对相关部门应对财政风险具有一定的参考价值.The local finance will face the new normal of slowdown in revenue growth and fiscal spending which needs to be enhanced. Therefore, it is important to focus on the local financial pressure, calculation of key enterprises in the level of tax burden and taxchange trend forecast.This paper takes Wuzhou Pharmaceutical Group as an example, analyzing its recent tax burden level, influence fac-tors and predicting the trends of changes in tax sources combined with macro economic environment and the enterprise internal manage-ment, which has certain reference value to the relevant departments to deal with financial risk.

关 键 词：新常态 梧州制药集团 税负水平 税源预测 

分 类 号：F275.1[经济管理—企业管理]