税收政策对企业投资的影响

Impact of Tax Policy on Enterprise Investment

投资对于经济周期波动和经济增长至关重要。百年不遇的金融危机使得许多国家实体经济受到影响,各国都相继出台了一系列刺激经济的方案,而其中涉及大量促进投资的税收政策。本文简要分析了世界主要国家采取的促进投资的税收政策,并在此基础上探讨了税收政策对企业投资的影响。

Investment is of crucial importance for business fluctuations and economic growth. The global financial crisis brought great damages on entity economies of many countries, which triggers the unveiling of a series of economic stimulus programs including many tax policies to promote investment. Based on analyzing the tax policies promoting investment in the context of financial crisis in main countries globally, this paper discusses the influence of tax policy on enterprise investment, which can be used as a reference to adjust the tax policy for enhancing economic growth.