税收政策调整对企业发展的影响分析 毕业论文.doc

摘要 税收是国家进行宏观调控的重要工具，税收政策的变动影响着各个经济利益主体的行为选择。本文通过回顾我国近年来税收政策的调整与改革，分析了税收政策调整对企业投资方向、投资能力，对企业生产规模和生产结构以及对企业销售的影响，并且针对现行税收政策执行中存在的企业税收负担仍然偏重、税收政策对中小企业发展引导目标不明确、部分税种征税方式及税率设计不合理等问题，提出了切实减轻企业税收负担、落实企业国民待遇，加大扶持和引导中小企业发展的力度和加速推行营业税改革等建议，为我国政府进一步完善税收政策提供一些决策参考。 关键词 税收政策，调整，企业发展，影响，局限性 ABSTRACT The tax revenue is the country carries on the macroeconomic regulation and control the important tool, the tax policy change is affecting each economic interest main body behavior choice. This article through reviewed our country in recent years the tax policy adjustment and the reform, has analyzed the tax policy adjustment to the investment in enterprise direction, the investment ability, to the enterprise scale of production and the production structure as well as the influence which sold to the enterprise, and existed in view of the existing taxes policy execution in the enterprise tax burden still stressed that the tax policy not to be clear about, the partial categories of taxes taxation way and the tax rate to the small and medium-sized enterprise development lead aim designs and so on questions unreasonable, proposed lightened the enterprise tax burden, to carry out the enterprise national treatment earnestly, enlarged supports and guides the small and medium-sized enterprise development dynamics and accelerates to carry out suggestions and so on business tax reform, further consummated the tax policy for Our country Government to provide some policy-making reference. KEY WORDS Tax policy；Adjustment；Enterprise development；Effect；Limitation 目 录 前 言……………………………………………………………………………………3 1.近年税收政策调整的总体情况……………………………………………………4 1.1 税收及税收政策的涵义………………………………………………………4 1.1.1 税收的涵义………………………………………………………………4 1.1.2 税收政策的涵义…………………………………………………………4 1.2 近年税收政策调整的回顾……………………………………………………5 2.税收政策调整对企业发展的影响分析……………………………………………7 2.1 税收政策调整对企业投资的影响……………………………………………7 2.1.1 税收政策调整对企业投资方向的影响…………………………………7 2.1.2 税收政策调整对企业投资能力的影响…………………………………8 2.2 税收政策调整对企业生产的影响……………………………………………9 2.2.1税收政策调整对企业生产规模的影响………………