摘要
"一期税收收入增加后,下一期税收计划往往会随之提高,继而引起以后多年的税收计划的增加",这种税收筹划"习惯"很容易给部分企业造成负担,使其难以生存发展下去,进而影响地区经济的稳定发展。为了避免税收收入持续稳定增加这一目标与保持地区经济稳定发展相矛盾,以辽宁省法库经济开发区企业纳税情况为实证,通过主成分分析法进行税收预警研究。
'The next issue of taxation tends to increase as the last tax revenue increasing,and then cause the tax keeps raised in many years',however,this tax plan 'habit' is easy to give a burden on some companies and makes it difficult to exist continuely and to develop,thereafter affecting the steady development of regional economy.In order to avoid conflicts between steady increasing in tax revenue and steady maintaining regional economic development.The passage is related to the Faku Economic Development Zone in Liaoning Province of corporated tax for the research background,analyzes tax warning.through the principal component analysis method.
出处
《沈阳航空航天大学学报》
2009年第6期27-29,共3页
Journal of Shenyang Aerospace University
关键词
企业管理
税收计划
预警管理
风险
enterprise management
tax plan
early-warning management
risk