隐性税收对企业投资行为的影响分析

隐性税收是一个重要的税收概念,国外学者在上个世纪90年代起已开始进行理论和实证研究。隐性税收对于政府税收制度的建设和企业经营活动的开展都起到积极的理论指导作用,本文将就隐性税收对企业投资地点及投资期限的决策所产生的影响进行详细的分析。开展对于隐性税收问题的研究,不仅具有理论意义,而且更有实践的重大价值。只有迅速建立起包括隐性税收在内的税收理论框架,才能更好的为我国的税制改革与实践服务。

The Influence of Implicit Tax to Enterprise's Investment

Implicit tax is an important concept of taxation. Foreign scholars have done the research on implicit tax in 1990s. The research on implicit tax plays an active role for government's construction of tax system and enterprise's business operation. This thesis is aimed at analysis on the influence of implicit tax to enterprise's decision on investment location and investment term. Nowadays our country should engage in the research on implicit tax as soon as possible, which will be meaningful in the academic and practical fields.