我国企业资本增量与税收增量关系研究

Research on the Relationship between Increment of Taxation and Companies Capital Increment

企业资本增加,在市场"充分"的条件下,税收会增加,两者存在着内在联系。以两者关系为主题,通过一定的条件假设,结合我国税制结构构建了由企业资本增加所产生的税收增量关系表达式。概括了两者的关系,说明了关系式的意义。

When the capital of enterprises increase, under the market "sufficient"condition, tax would increase. The capital increment and tax increment are interrelated. Regarding the relationship between the two as the theme, by some assumptions, combined with China's tax system ,building a forwula representing tax increment generated by the enterprises capital increment.Summerizes the relation and expains the significance of the formula.