基于木材原料加工企业税收效应研究

Source of Timber-based Processing Enterprise: Taxation Effect

选择与木材原料培育和加工密切相关的企业为研究对象，运用财务分析工具，从投资者利益角度分析现存制度下税收对企业投资获利能力的影响。揭示了企业税收负担来源，讨论了税收负担不均衡、税收制度性歧视以及政策目标混乱等问题。

The paper deals with the study of enterprises closely linked with the cultivation and processing of wood materials. And by means of financial analysis tool, with the view of investors＇ interests, it points out the impact of tax on enterprises＇ investment and profit. The paper indicates the source of enterprise tax burden, and analyzes the following problems, such as unbalanced burden of taxation, tax institutional discrimination and disordered policy objectives, etc.