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税收对投资的影响分析
引用本文:张伦俊.税收对投资的影响分析[J].统计研究,1999,16(4):17-22.
作者姓名:张伦俊
作者单位:扬州大学税务学院
摘    要:税收是我国财政收入的主要部分,也是政府投资主体筹资的主要渠道。一方面,国家通过增税或减税来调节消费和投资,实现对社会经济的宏观调节;另一方面,根据国家投资支出计划,从收入中划定相应的资金,应用财政拨款或拨改贷等形式将资金供给企业等其他投资主体,影响企...

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Analysis on the Impacts of Tax Revenue on Investment
Zhang Lunjun.Analysis on the Impacts of Tax Revenue on Investment[J].Statistical Research,1999,16(4):17-22.
Authors:Zhang Lunjun
Abstract:On the basis of the investment materials of fixed assets, the analysis was made concerning the impacts of tax revenue on enterprise investment size, investment ability and investment structure, and discussion was also made regarding government investment, foreign investment and the impacts of investment on tax revenue.
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