税收优惠政策对民族地区企业经营决策的影响分析

分析税收优惠政策对民族地区企业经营决策的影响,探求提高民族地区企业经营决策的税收优惠措施是本文研究的出发点。本文以企业所得税为例,着重分析民族地区企业经营决策与国家税收优惠政策的关系。研究显示,税收优惠政策对企业经营决策有显著影响,所得税率与企业绩效呈负相关,享受的所得税优惠越多,即所得税率越低,企业的绩效越高;公司规模与企业绩效呈负相关;企业的成长机会、净资产收益率与企业绩效都呈正相关。虽然税收优惠政策对提高企业经营决策水平具有促进作用,但其作用又有一定的局限性,据此提出促进民族地区企业发展的税收优惠政策的政策建议。

The Research on the Effect of National Regions of Enterprise Management Decision of Tax Preference Policies

The starting point of the study is to explore tax preferential policies of improving national regions of enterprise management decision which based on the analysis the influence of tax preferential policies.In this paper,corporate income tax for example,focus on the relationship of national decision-making and state tax preferential.Studies have shown that tax incentives on business decisions have significant impact.Income tax rate negatively correlated with firm performance and enjoy more income tax benefi...