Tax Treatment Of Business Investment Research

Seeing that the important position in national economy of investment, has analyzed that tax revenues are to the influence that makes the investment in this thesis, It is to the treatment method which the enterprise invests in to deal with the tax authority of the principle and some typical countries, Therefore deals with and appraises the tax revenue that the enterprise of our country invests, combine the concrete conditions, It is analyzed that its is insufficient, and the method to solve defect.This thesis is divided into four parts:The first part: The tax revenue has very important influence in making the investment. Analyzing the economics meaning of investment at first, financial accounting meaning and tax revenue define what has been made the investment, And the brief financial accounting meaning and tax revenue that relatively make the investment are to investing in the difference defined. And classify to making the investment from the angle of the tax revenue further. Analyze tax revenue invest the influence of the behavior to the enterprise, the tax revenue can't influence the investment behavior of the enterprise directly, but can influence through transmitting this kind the investment return and investment risk to the enterprise. At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, Keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), Prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long-term investment of the enterprise. Take precautions against and dissolve because financial risks that the capital excessive turbulence too short-term or in debt of enterprise cause. In the real business operates, the tax authority will use the principle that the essence levies a tax.The second part: The international comparisons and visiting and analyzed of tax revenue treatment of investment in enterprise. First of all, introduce the typicalcountry, deal with investment tax revenue of U.S.A., Britain and Japan, and classify it. Secondly through comparing with, the common ground and a bit more different that analyzes investment tax revenue of the typical country and deals with, and probe into and cause these common grounds and a bit more different reasons further. At last, summarize the reference that our country can be gotten while dealing with the typical state revenues.The third part: Invests tax revenues and deals with the policy and system to analyze to the enterprise of our country. Two questions that this part has been probed into mainly. First, basic policy and system of dealing with the tax revenue, which the enterprise invests in current tax law of our country. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment; Through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, Avoid levying taxes repeatedly; The tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization; At last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant . Second, invest tax revenue deal with problem that have analyzed to of our country enterprises. Mainly it is our country that encourages and lack standard and clear to tax revenue that invest, at capital profit must, thin capitalization and finance spread out and produce tax revenue sampled stipulate the defect of having, and the tax treatment and accountant on invest business scarce to coordinate difference.The fourth part: Of our country investment in enterprise punishes the reinventing of the system by business tax revenue. It was explained from five separate aspects partially. It is perfect first, to tax revenue pref...