| 所得税对私营企业业主参与企业收益分配方式的影响研究 |
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| 引用本文： | 王龙, 曹建安,. 所得税对私营企业业主参与企业收益分配方式的影响研究[J]. 华东经济管理, 2010, 24(11): 36-39. DOI: 10.3969/j.issn.1007-5097.2010.11.009 |
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| 作者姓名： | 王龙 曹建安 |
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| 作者单位： | 西安交通大学,管理学院,陕西,西安,710049;西安世园投资(集团)有限公司,陕西,西安,710024;西安交通大学,管理学院,陕西,西安,710049 |
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| 基金项目： | 国家自然科学基金资助项目中国企业ERP环境下管理会计变革的经验研究,过程控制与效率工程教育部重点实验室资助项目 |
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| 摘 要： | 私营企业占我国企业法人单位数量的72．5％,对我国社会经济的发展有着重大的影响。文章建立了私营企业业主收益最大化的薪酬与利润分配、薪酬与股息红利分配优化模型,并研究了在我国现有税制下,一般的私营企业以及高新技术类型的私营企业业主的薪酬与所有权收益税收筹划临界区域。
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| 关 键 词： | 私营企业 利润 薪酬 所得税 模型 |
Research on the Influences Income Tax Plays on Private-owned Enterprise Owner s Involvement in the Income Distribution |
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| WANG Long; ; CAO Jian-an. Research on the Influences Income Tax Plays on Private-owned Enterprise Owner s Involvement in the Income Distribution[J]. East China Economic Management, 2010, 24(11): 36-39. DOI: 10.3969/j.issn.1007-5097.2010.11.009 |
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| Authors: | WANG Long CAO Jian-an |
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| Affiliation: | 1. School of Management, Xi＇an Jiaotong University, Xi＇nn 710049, China ; 2. Xi＇an World Garden Investment (Group) Limited Company, Xi＇an 710024, China) |
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| Abstract: | Private-owned enterprises which accounts for 72.5% of corporations in our country exert significant influences on the economical development and society.This essay establishes the optimized model of private-owned enterprise owner s maximized compensation and profit distribution,and the optimized model of compensation and dividend distribution.It also studies on the critical region of tax planning concerning the compensation and property income of owners of general private-owned enterprises and hi-tech priva... |
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| Keywords: | private-owned enterprise profit compensation income tax model |
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