| 企业所得税对企业投资的影响分析 |
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| 引用本文： | 朱国才,李一智.企业所得税对企业投资的影响分析[J].系统工程,2007,25(3):120-122. |
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| 作者姓名： | 朱国才 李一智 |
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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： | 税收对经济增长的促进和抑制作用,在一定程度上是通过对企业投资的影响来体现.本文首先运用投资成本理论分析了税收对企业投资作用的一般机理,在此基础上分别探讨了企业所得税对企业投资风险、投资收益、投资能力等方面的影响,以及企业所得税折旧对企业投资的政策效应.
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| 关 键 词： | 企业所得税 投资 影响 |
| 文章编号： | 1001-4098（2007）03-0120-03 |
| 修稿时间： | 2006-11-29 |
Analysis of Influence on Enterprises Investment |
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| ZHU Guo-cai,LI Yi-zhi.Analysis of Influence on Enterprises Investment[J].Systems Engineering,2007,25(3):120-122. |
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| Authors: | ZHU Guo-cai LI Yi-zhi |
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| Institution: | School of Business,Central South University,Changsha 410083,China |
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| Abstract: | Tax improves or controls economic increase,to some extend,that embodies in tax's influence on enterprises investment.This paper first analysis the action mechanism of tax's influence on enterprises investment by Investment Cost Theory,then analysis enterprise income tax's influence on investment,returns, the capacity of enterprises investment,and enterprise income tax depreciation's policy effect on enterprises investment. |
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| Keywords: | Enterprise Income Tax Investment Influence |
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