Research On The Innovation Of Revenue System And Enterprise Development

Tax-receipt possesses an important status in the state macroscopic regulation and control system. It is both a major economic regulation approach that the state directly masters and an important parameter in the market economy running. The charge of tax-receipt directly affects the interest of economic subject and also indirectly influences market price and supply demand relation. So we should construct a fit tax-receipt regulation system if we set up socialism market economic system.The tax reform in 1994marks that our socialism tax structure comes close to international conventions and that a new tax system that adapts to socialism market economy begins to run. The running of the new tax system advances enterprises to a market competition environment comprehensively subject to tax -receipt. Therefore that enterprises pay taxes in accordance with laws and proactively make use of tax lever to strive for maximum economic benefits becomes a fundamental starting point in the enterprises running. So we should reasonably use the income effect and substitution effect of the tax-receipt, optimize economic activities of enterprises such as investment, technological advance, distribution of resources, the production and running activities and so on, finally realize the reform intention that the economic efficiency of enterprises and the financial revenue are concurrent, suitable and steadily increase.But, owing to the hasty of reform, the new tax system is not perfect and has the planning and performing defects. Building modern enterprises system that fits market economy necessarily asks deepening tax reform.