沈阳市外商投资企业税收影响因素分析及对策研究

根据外商投资企业的基本情况,分析了沈阳市外商投资企业税收现状,指出企业存在亏损严重,所得税比重过低,税源行业发展不均衡,涉外税收发展速度较慢,对地区GDP拉动作用不明显等问题.通过对沈阳市2003年度财政检查的样本企业的问卷调查及检查结果从政策性原因、税收部门管理性原因、企业行为以及企业管理原因四个维度分析了影响外商投资企业税收的主要因素,并提出相应的解决对策.

Influencing Factors on Tax Revenue from Foreign-invested Ventures in Shenyang and Countermeasures to Take

Analyzes the current situation of tax revenue from the foreign-invested ventures in Shenyang in combination with their basic information. It is found that the deficit resulting from improper business operation is high, the proportion of income tax is too low, the development of tax-fund industries is unbalanced, the growth rate of tax revenue from those ventures is low and their functions to pull local GDP is not obvious. By questionnaires with sample ventures and the result of financial check in 2003, the influencing factors on the tax Revenue are analyzed at four aspects, i.e., the relevant policies, management of tax authorities,business behavior and business management. Some countermeasures are suggested to take.