摘要
通过对税收成本及税收成本影响因素的理论研究,建立了影响中国税收成本因素的评价指标体系,该体系包括政府税收成本因素、企业税收成本因素和经济运行成本因素三部分,并构建了模糊评价法模型,实算结果显示评价方法的可行性,也说明了论文建立的税收成本影响因素指标体系是比较科学合理的。
Based on the reaserch on the taxing costs and the factors affecting tax costs, this article eatablishes the evaluation-index system which includes the factors of governmen taxing cost,enterprise taxing cost and economic operating cost,and builds the fuzzy evaluation model. The result of the example proves the flexibility of the method and also proves that the system that the article eatablishes is quite scientific and reasonable.
出处
《辽宁工程技术大学学报（社会科学版）》
2009年第4期342-344,共3页
Journal of Liaoning Technical University(Social Science Edition)
