Tax incentive affect enterprise's R&D investment from third aspect: first, tax incentive policy reduces the capital cost of enterprise's R&D and increases the fund of enterprise's R&D.
The article compares and analyzes the consolidated income tax return system in the USA and UK, and then draws on some implications for China. The concrete suggestions include that the scope of industry group which can apply for consolidated income tax return system should be expanded, member enterprises which can participate in the consolidated return should be widened.
The article compares and analyzes the consolidated income tax return system in the USA and UK, and then draws on some implications for China. The concrete suggestions include that the scope of industry group which can apply for consolidated income tax return system should be expanded, member enterprises which can participate in the consolidated return should be widened.
Under the conditions of market economy, to lessen enterprises' tax burden is an important means of improving their competition ability. How to plan and arrange various enterprise taxes reasonably according to the laws, and to reduce the enterprise tax burden becomes one of the key problems faced by enterprises currently.
Tax plan means a reasonable way to avoid tax through the research of the tax system and law to reduce the tax and meanwhile,in keeping with the tax law of the country.
Finally, a flexible optimal tax policy which can be internally adjusted to a certain extent is derived, and it is found that the distribution of factor income plays an important role in designing the optimal tax policy.
The review considers the molecular biological organization of genome region pX of the human T-cell leukemia virus type I (HTLV-I) along with the structure and functions of regulatory proteins Tax, Rex, and poorly studied Rof and Tof.
The author is deputy director of the enterprise department of Eco-nomic Commission of Anhui Province. Having summed up the basic methods of management contract systemin Anhui Province, the author points out the differences between thesystem of "management contract" and that of "profit contract" or"contract for economic results" which is limited to small enterprises.Management contract is essentially a form of external economic responsibil-ity system adopted by state industrial enterprises on the basis of re...
As asynthesized study of the performance of Shanghai's more than 30 state-ownedenterprises, the article draws public attention to the problems which, having becomeobvious in that particular city, might be common to many parts of China. The majorhandicaps embarrassing those enterprises, as listed by the author, include the lack offunds, few chances to get loans, inadequate supply of raw materials, obstacles to thecollection of debts and to the honouring of the economic contracts, inadequate roleof the law in...
A total of 2 points are reviewed by the present article,an exposition on the ba-sic tentative ideas about the share system in China;they are:1.Patterns of shares;2.Choice of enterprises for experiment;3.Coversion of such an euterprise's net assets into shares;4.Proportional distribution of the three different types of shares,and the do-minance over an enterprise;5.A joint-stock corporation's internal and external administrative systems;6.Types of shares and the resources of fund;7.Registration for such corp...