降低企业税负与企业发展研究  

Reduce Corporate Tax Burden, Promote Enterprise Development

作　　者：邱宁[1] 

机构地区：[1]中国瑞林工程技术有限公司财务部

出　　处：《财务与金融》2017年第2期87-89,共3页Accounting and Finance

摘　　要：随着世界经济发展速度放缓,我国企业经济发展形势也变得更加的严峻。由于其他国家地区人工成本的降低以及其他优惠政策吸引外资,中国企业在成本方面的竞争力不断下降。为了重振经济发展的繁荣局面,我国政府应该充分利用税收政策,通过降低企业赋税,来不断调动企业的投资积极性,扩大企业的投资意愿,减少企业成本,促进企业发展。With the slowdown in the development of the world economy, the economic development of China＇s enterprises has become even more severe. As the lower labor cost in other countries and other preferential policies attract more foreign investment, the cost competitiveness of Chinese enterprises is declining. In order to revive the prosperity of economic development, Chinese government should make full use of tax policy, reduce corporate tax, constantly mobilize the investment enthusiasm of enterprises, expand their investment will and reduce business costs to promote enterprise development.

关 键 词：拉弗曲线 税收收入 税收政策 降低负税 

分 类 号：F810[经济管理—财政学]