上海金融学院学报
上海金融學院學報
상해금융학원학보
Journal of Shanghai Finance University
2015年
5期
115-120
,共6页
资本增量%税收增量%关系研究
資本增量%稅收增量%關繫研究
자본증량%세수증량%관계연구
Capital Increment%Taxation Increment%Relationship Research
企业资本增加,在市场"充分"的条件下,税收会增加,两者存在着内在联系. 以两者关系为主题,通过一定的条件假设,结合我国税制结构构建了由企业资本增加所产生的税收增量关系表达式. 概括了两者的关系,说明了关系式的意义.
企業資本增加,在市場"充分"的條件下,稅收會增加,兩者存在著內在聯繫. 以兩者關繫為主題,通過一定的條件假設,結閤我國稅製結構構建瞭由企業資本增加所產生的稅收增量關繫錶達式. 概括瞭兩者的關繫,說明瞭關繫式的意義.
기업자본증가,재시장"충분"적조건하,세수회증가,량자존재착내재련계. 이량자관계위주제,통과일정적조건가설,결합아국세제결구구건료유기업자본증가소산생적세수증량관계표체식. 개괄료량자적관계,설명료관계식적의의.
When the capital of enterprises increase, under the market "sufficient"condition, tax would increase. The capital increment and tax increment are interrelated. Regarding the relationship between the two as the theme, by some assumptions, combined with China's tax system ,building a forwula representing tax increment generated by the enterprises capital increment.Summerizes the relation and expains the significance of the formula.
