The Economic Effect Analysis Of Enterprise Revenue Plan

Along with the development of market-direct economy in China, especially from coming into WTO, revenue plan has become the main instrument of lower taxation and maximum of after-tax profit. But from the obstacle of the idea consciousness and prohibit to the homologous business enterprise behavior judgment indeed, many people misunderstood the revenue plan. Therefore, the right comprehension and understood of revenue plan and its economic effect to enterprise has its realistic meaning to the enterprise to carry out revenue plan in China.Domestic and international research of revenue plan are mainly about the use of revenue plan, including two main part: Firstly, the research of revenue plan experiment, including the method, skill, strategy and domain of revenue plan, especially the study of revenue plan. Secondly, the theory study of revenue plan, mainly about the basic theory of revenue plan, little deep research of it. In this thesis, use the classical economics theory, welfare economics theory and theory of games, according with the establishment of specific module, detailed discuss the revenue plan economic effect to the enterprise, consumer and government in the market-direct economic system.The first part of the theme introduces the different understand of many experts and give my opinion of revenue plan, then analyze from the ultimate goal, legal or illegal, the happen time and government's attitude, the essence differences of revenue plan and evade tax, dodge tax and so on. It pointed out the two mistakes of revenue plan goal locate and analyze the goal, enterprise financial goal and enterprise goal locate, finally confirm the ultimate goal of revenue plan is the maximum of enterprise economic value.In the second part of the theme, build models of four markets of classical economics, and make analyze of economic effect of enterprise revenue plan. In the third part, use welfare economics theory to analyze the economic effect of revenue plan. In the fourth part, use theory of games for the analyze tool, build models between enterprise and enterprise, enterprise and government, discuss the economic effect of revenue plan. Linking with the present conditions of China, the last part of the theme gives a countermeasure of these problems.