| 对我国中小工业企业税收状况的分析 |
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| 引用本文： | 毛云芳.对我国中小工业企业税收状况的分析[J].涉外税务,2010(6). |
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| 作者姓名： | 毛云芳 |
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| 作者单位： | 厦门市国家税务局; |
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| 摘 要： | 2008年金融危机爆发后,中小企业的经营状况受到极大关注。由于中小工业企业在户数、税收、用工人数等方面均占绝对优势,本文对中小工业企业进行税源质量的深入考察,利用因子分析法对中小工业企业的行业税源质量进行实证分析,并提出支持中小企业发展的税收政策建议。
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| 关 键 词： | 中小企业 税收状况 因子分析 行业税源 |
An Analysis on Tax Status of Small and Medium-sized Industrial Enterprises in China |
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| Yunfang Mao.An Analysis on Tax Status of Small and Medium-sized Industrial Enterprises in China[J].International Taxation In China,2010(6). |
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| Authors: | Yunfang Mao |
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| Abstract: | After the outburst of international financial crisis in 2008, the business status of small and medium-sized enterprises has attracted great attention. Due to the absolute advantages in their quantities, tax payment and employed workers, this paper makes an intensive study on the quality of tax source of small and medium-sized industrial enterprises through factor analysis, and proposes some tax policies for the development of small and medium-sized enterprises. |
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| Keywords: | Small and medium-sized enterprise Tax status Factor analysis Tax source of industry |
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