| 现行税制缺陷对纳税人的负面影响及对策 |
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| 引用本文： | 王炳志.现行税制缺陷对纳税人的负面影响及对策[J].税务与经济,2007(1):100-102. |
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| 作者姓名： | 王炳志 |
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| 作者单位： | 湖州职业技术学院,浙江,湖州,313000 |
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| 摘 要： | 国家税收与纳税人的利益休戚相关,特别是税收制度的缺陷将深刻影响企业的发展。现行增值税、所得税税制存在的问题、循环经济的税制障碍以及固定资产折旧政策对企业技术创新产生了负面影响,影响了企业的发展,应加以改进。
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| 关 键 词： | 税收制度缺陷 增值税 所得税 固定资产折旧 循环经济 |
| 文章编号： | 1004-9339（2007）01-0100-03 |
| 收稿时间： | 2006-08-20 |
| 修稿时间： | 2006年8月20日 |
Negative Influence and Countermeasures on the Shortcomings of the Present Tax System for Taxpayers |
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| Wang Bing-zhi.Negative Influence and Countermeasures on the Shortcomings of the Present Tax System for Taxpayers[J].Taxation and Economy,2007(1):100-102. |
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| Authors: | Wang Bing-zhi |
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| Abstract: | National tax system plays a very important role in the development of enterprise.There are shortcomings of the present tax system for taxpayer,including the shortcomings of value-added tax,income tax,obstructive tax policies of recycling economy,and the negative influence of fixed assets depreciation on innovation of enterprise.We should improve them. |
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| Keywords: | shortcoming of tax system value-added tax income tax depreciation of fixed assets recycling economy |
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