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The Research On Enterprises' Tax System Optimization

Posted on:2004-10-01Degree:DoctorType:Dissertation
Country:ChinaCandidate:X Y LiFull Text:PDF
GTID:1116360092491360Subject:Business management
Abstract/Summary:PDF Full Text Request
The research on enterprises' tax system optimization is the main content of taxation reform in China. Based on the researches on enterprises' tax system, the author uses several analytical methods including the combination of theories and demonstration, compare and reference, and quantitative analysis and qualitative analysis. Using the principles of western new-institutional economics theories and Game Theory, associating the theories of modern taxation optimization and the research achievements in the other countries, the author discusses the enterprises' tax system and raises some optimal projects on it.Begin with the definition of intension and target of enterprises' taxation optimization, the author develops the research structure including the effect analysis of tax and enterprises' behavior decision, Game Theory analysis of enterprises' tax system optimization, and the optimization of enterprises' tax burden, tax system structure, tax species and the tax levy and management system. There are impersonality needs of research on enterprises' tax system optimization to analyze the influence of tax on enterprises' behavior decision. And the author attempts to conduct the research by introducing Game Theory analysis. The enterprises' tax burden is the focus of government and enterprises. The discussion of enterprises' tax system structure and species are the main content of this research. Furthermore, the developing an effective enterprises' tax levy and management system is the base of the implement of enterprises' tax system.Based on the research on enterprises' tax system optimization, the author indicates that the government should consider the enterprises when they establish the enterprises' tax system because of the existence of tax Game. Meanwhile, the author establishes the standard system to measure the tax level, and takes optimal proposals on the tax system structure, the transfer of value-added tax and the integration of tax of local and foreign enterprises. The article develops the research contents of enterprises' tax system in China from several aspects, such as Game Theory relationship between government and enterprises, the tax burden, the tax structure and species and tax levy and management system of enterprises and etc.
Keywords/Search Tags:enterprise, tax system, optimization, research
PDF Full Text Request
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