稅收與制造工業(yè)企業(yè)競爭力研究.pdf

1、華中科技大學(xué)碩士學(xué)位論文稅收與制造工業(yè)企業(yè)競爭力研究姓名：張偉偉申請學(xué)位級別：碩士專業(yè)：企業(yè)管理指導(dǎo)教師：劉華20070509華中科技大學(xué)碩士學(xué)位論文1AbstractIt’sasymbolofanation’smodernizationtohaveapowerfulmanufacturingindustry.Thoughourcountryisknownasthe“wld’sfacty”nowadaysourmanufacturing

2、industriesonlyhavealargeamountofcompaniesbutthemajityofthemarelackofcompetitivenessontheinternationalmarket.Thiscircsurgentlyneedsourgovernmenttowkingoutsomepoliciestogiveastrongsupptftherapiddevelopingmanufacturingindus

3、triesofourcountry.Allofthewld’smajindustrialcountrieshavetheexperienceofmakingpoliciessupptingthedevelopmentoftheirmanufacturingindustriesoneimptantkindofpoliciesistaxationpoliciesitcansupplyusimptantexperiencesfthepromo

4、tionofmanufacturingindustry’scompetitivenessofourcountry.Asanadditionalexpenditureleviedbygovernmentcompulsilytaxationincreasesthecostsofinputelementsthusraisestheenterprises’pricesofoutputproductsontheonehontheotherhtax

5、incentivesaspreferentialtaxpoliciesofRmeoverthegovernmentrevenueincomecanbeusedonsocialeducationsocialinfrastructuresocialinsurancesecurityotheraspectstobringmuchconveniencefenterprises’operatingproductactivitiesreducing

6、productionoperatingcostsenhanceitsmarketcompetitiveness.Asintroducingthethreemajfactsthataffectingcompetitivenessofmanufacturingindustrialenterprises:“enterprise’sresources”“enterprise’scapability”“enterprise’sexternalen

7、vironment”inthebeginningthepaperanalyzestheeconomicenvironmentelementsconditionsofourcountry’smanufacturingindustrialenterprisefirstly.Thenbasedontheperspectiveofproductioneconomicsthepapermeasuresindustrialenterprises’c

8、ompetitivenessfromthetechnicalefficiencyallocationefficiencyanalysestheimpactsoftaxationontechnicalefficiencyallocationefficiencyofindustrialenterprises.Onthebasisofthestudyabovethepaperestimatesagameanalysisonenterprise

9、s’R&Dinvestmentinthecaseoftaxincentiveexists.Finallyonthebasisofanalyzingofthecurrenttaxpoliciesthatpromotingenterprise’sinnovationinvestmenttheexperiencesofdevelopedindustrialcountriesthepaperraisestheadviseoftaxpolicie