当代税制优化理论下的企业税收分析

Analysis on Tax of Business under the Taxation Systsm of optimization Theory

税制是企业活动的一个框架条件 ,税制优化是企业税收环境完善的关键。本文在分析当代西方税制优化理论的基础上 ,研究我国现行税制下企业税收的“扭曲”,由此提出有关的优化税制建议 。

the Taxtion System is aretrain frame of businss and optimize it is key to improving the condition of business tax. This anicle studies the 'dlstortion' of business tax under the taxation system in China on the basis of analysis on the taxation system of optimization theory,and raises some suggestion on optimizing the taxation system to build a fair and efficient circumstance.