| 税收政策对企业投资的影响 |
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| 引用本文： | 陈平路,陈波涛. 税收政策对企业投资的影响[J]. 涉外税务, 2010, 0(1) |
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| 作者姓名： | 陈平路 陈波涛 |
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| 作者单位： | 华中科技大学管理学院; |
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| 基金项目： | 教育部人文社会科学基金项目资助。项目编号:07JA790079 |
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| 摘 要： | 投资对于经济周期波动和经济增长至关重要。百年不遇的金融危机使得许多国家实体经济受到影响,各国都相继出台了一系列刺激经济的方案,而其中涉及大量促进投资的税收政策。本文简要分析了世界主要国家采取的促进投资的税收政策,并在此基础上探讨了税收政策对企业投资的影响。
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| 关 键 词： | 税收政策 投资 经济增长 |
Impact of Tax Policy on Enterprise Investment |
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| Pinglu Chen , Botao Chen. Impact of Tax Policy on Enterprise Investment[J]. International Taxation In China, 2010, 0(1) |
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| Authors: | Pinglu Chen & Botao Chen |
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| Abstract: | Investment is of crucial importance for business fluctuations and economic growth.The global financial crisis brought great damages on entity economies of many countries,which triggers the unveiling of a series of economic stimulus programs including many tax policies to promote investment.Based on analyzing the tax policies promoting investment in the context of financial crisis in main countries globally,this paper discusses the influence of tax policy on enterprise investment,which can be used as a refer... |
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| Keywords: | Tax policy Investment Economic growth |
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