| 论企业所得税税负变动对湖南投资的影响 |
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| 引用本文： | 刘利新.论企业所得税税负变动对湖南投资的影响[J].企业技术开发,2009,28(2). |
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| 作者姓名： | 刘利新 |
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| 作者单位： | 中南大学商学院,湖南,长沙,410083
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| 摘 要： | 税收作为国家一项重要的财政政策,经常被用于对经济进行宏观调控。由于企业所得税在我国税收体系中占据着重要地位,因此所得税政策的调整必然会给经济带来一定的冲击。本文主要分析企业所得税税负变动对湖南投资的影响。
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| 关 键 词： | 企业所得税 税负 投资影响 |
Investment impact on change of corporate income tax in Hunan |
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| LIU Li-xin.Investment impact on change of corporate income tax in Hunan[J].Technological Development of Enterprise,2009,28(2). |
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| Authors: | LIU Li-xin |
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| Institution: | Business School;Central South University;Changsha;Hunan 410083;China |
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| Abstract: | Tax is usually used in economic macro-control as an important fiscal policy. Because of the important status of corporate income tax in Chinese tax, policy adjustment should affect the economy in a certain extent. This paper analyzes about the investment impact on change of corporate income tax in Hunan. |
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| Keywords: | corporate income tax tax investment impact |
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