稅收與工業(yè)競爭力研究.pdf

1、華中科技大學(xué)碩士學(xué)位論文稅收與工業(yè)競爭力研究姓名：余布凡申請學(xué)位級別：碩士專業(yè)：企業(yè)管理指導(dǎo)教師：劉華20050423II Abstract Analyzing the definition and characters of industrial competitiveness, the paper describes industrial enterprises’ competitiveness by market competit

2、iveness and technique competitiveness. The second chapter analyzes market competitiveness. Based on the basic production and consumption model in the economics, the model of industrial enterprises’ competitiveness, in wh

3、ich the taxation factor is introduced, is developed to analyze the quantitative relationship between the taxation and the industrial enterprises’ competitiveness. It is concluded that the effect of tax on industr

4、ial enterprises’ competitiveness depends on the price elasticity for the production. On basic of this conclusion the paper select 6 kinds of production, such as tobacco, furnishings manufacture, medicament, habiliment, f

5、oodstuff, drink and so on. It analyzes those price elasticity and tax burden. The third chapter analyzes technique competitiveness by capital assert investment and R&D investment. It analyzes some tax policy which in

6、fluence industrial enterprises’ capital asserts investment. Then, the paper analyzes three kinds of tax preference and their usage in our country, such as tax credit for R&D investment, decrease on enterprises income

7、 tax rate, and cost confirm of R&D investment. On the basic of those theoretical analyses of tax policy and industry competitiveness, the paper educes some disadvantage of actual tax system for the development of Ch

8、inese industrial competitiveness. At last the paper put forward some countermeasures on enterprise income tax, VAT, excise to improve industrial enterprises’ competitiveness, such as unifying enterprise income tax of dom