| 计税工资的改革探析 |
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| 引用本文： | 李开圳.计税工资的改革探析[J].科技情报开发与经济,2004,14(10):139-140. |
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| 作者姓名： | 李开圳 |
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| 作者单位： | 厦门市集美区财政局 |
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| 摘 要： | 从计税工资存在的历史原因分析入手，阐明了改革计税工资的必要性。通过对各种改革方案的比较，认为取消计税工资规定是相对最好的选择，并就其对财政收入、企业负担、内资企业长期发展等方面的影响进行了分析和讨论。
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| 关 键 词： | 计税工资 税收改革 工资标准 财政收入 |
| 文章编号： | 1005-6033(2004)10-0139-02 |
| 修稿时间： | 2004年4月22日 |
Probe into the Reform of the Tax Wage |
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| LI Kai-zhen.Probe into the Reform of the Tax Wage[J].Sci-Tech Information Development & Economy,2004,14(10):139-140. |
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| Authors: | LI Kai-zhen |
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| Institution: | LI Kai-zhen |
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| Abstract: | Starting from the analysis on the historical reasons why the tax w ag e exists, this paper expounds the necessity of reforming the tax wage, and throu gh the comparison of various reforming schemes, holds that the liquidation of th e regulation of the tax wage is the relative best selection, and analyzes and di scusses on the influence of the liquidation of the regulation of the tax wage on the financial income, enterprise burden, and the long-term development of dome stic funded enterprises, etc. |
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| Keywords: | tax wage tax reform pay scale financial income |
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