| 基于模糊综合评价的中小企业所得税影响因素研究 |
| |
| 引用本文： | 刘海英.基于模糊综合评价的中小企业所得税影响因素研究[J].税务与经济,2011(2). |
| |
| 作者姓名： | 刘海英 |
| |
| 作者单位： | 湛江师范学院,商学院,广东,湛江,524048 |
| |
| 基金项目： | 广东省财政厅会计科研项目(项目编号:091099)阶段性成果 |
| |
| 摘 要： | 针对我国中小企业在发展中普遍面临所得税负担较重、纳税筹划能力不足、纳税筹划方案设计缺乏针对性等突出问题,选取深圳中小板块上市的40家中小企业为样本,利用模糊综合评价法定量分析这些企业所得税的主要影响因素。事实上,运用这种方法制定纳税筹划方案,将有助于中小企业提高所得税纳税筹划效率,降低筹划成本,减少理财费用,促使财务管理工作达到良好效果。
|
| 关 键 词： | 模糊综合评价法 中小板企业 企业所得税 |
Research on the Influencial Factors on Income Tax of SMEs Based on Fuzzy Comprehensive Evaluation Method |
| |
| Liu Hai-ying.Research on the Influencial Factors on Income Tax of SMEs Based on Fuzzy Comprehensive Evaluation Method[J].Taxation and Economy,2011(2). |
| |
| Authors: | Liu Hai-ying |
| |
| Institution: | Liu Hai-ying(Business School,Zhanjiang Normal University,Zhanjiang 524048,China) |
| |
| Abstract: | In view of the outstanding issues which SMEs universally face including heavy tax burden,lack of comp ability of tax planning and no pertinence in the tax-planning design,By selecting 40 listed enterprises in Shenzhen SME board as specimen,the essay applies fuzzy comprehensive evaluation method to analyze the prominent influential factors of these enterprises income tax.To adopt this method to ?make the scheme of enterprises tax planning,will be helpful for SMEs to improve efficiency in planning for taxatio... |
| |
| Keywords: | fuzzy comprehensive evaluation theory SMEs income tax |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
