|
|||||
|
|
| 增值税、企业所得税与区域经济发展的相关性分析 | |
| 引用本文： | 常丽. 增值税、企业所得税与区域经济发展的相关性分析[J]. 经济与管理, 2007, 21(11): 70-72 |
| 作者姓名： | 常丽 |
| 作者单位： | 东北财经大学,研究生部,辽宁,大连,116025 |
| 摘 要： | 实行消费型增值税既有利于促进投资增长和科技进步，又有利于促进劳动就业、产业升级和区域经济发展；本着公平、效率、简便和国民待遇原则，统一内外资企业所得税，进一步优化竞争环境。 |
| 关 键 词： | 增值税 企业所得税 区域经济 |
| 文章编号： | 1003-3890（2007）11-0070-03 |
| 修稿时间： | 2007-09-12 |
The Revelant Analysis about the Value-added Tax,Enterprise Income Tax and Regional Economic Development |
|
| CHANG Li. The Revelant Analysis about the Value-added Tax,Enterprise Income Tax and Regional Economic Development[J]. Economy and Management, 2007, 21(11): 70-72 | |
| Authors: | CHANG Li |
| Affiliation: | School of Finance and Tax, Dongbei Finance and Economic University, Dalian 116025, China |
| Abstract: | Practicing the consumption-based value-added tax can not only help to promote the investment increasing and technology advancement,but also help to promote the labour emploment,the industrial upgrade and the regional economy development.We should unify the home and abroad enterprises income tax and optimize the competence enviornment. |
| Keywords: | VAT enterprise income tax region economy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |