摘要
2016年以来连续几次大规模推行的减税降费政策,既满足了国内市场经济转型升级的需要,也符合全球宏观经济触底反弹的要求,也国家、对企业、对税制改革都极为有利。国家的减税降费政策显著降低了煤炭企业的税费成本,但受到众多因素的影响,减税降费的实际效果及企业满意度究竟如何,应当进行科学的统计实证研究。本文围绕煤炭企业减税降费的满意度展开研究,找到影响煤炭企业满意度的因素,并提出相应的改善思路。
Since 2016 several successive large-scale implementation of tax reduction and fee policy,not only to meet the needs of the domestic market economic transformation and upgrading,but also in line with the requirements of the global macro economy bottoming out and rebound,but also the country,for enterprises,for tax reform are extremely favorable.The national tax and fee reduction policy has significantly reduced the tax and fee cost of coal enterprises.However,due to the influence of many factors,scientific statistical empirical research should be conducted on the actual effect of tax and fee reduction and enterprise satisfaction.This paper studies the satisfaction of coal enterprises with tax and fee reduction,finds the factors that affect the satisfaction of coal enterprises,and puts forward the corresponding improvement ideas.
作者
邬文花
刘书明
Wenhua Wu;Shuming Liu(Gansu Agricultural University,Lanzhou,Gansu,730070,China;School of Finance and Public Economics,Shanxi University of Finance and Economics,Taiyuan,Shanxi,030012,China)
关键词
煤炭企业
减税降费
测评
实证分析
Coal Enterprises
Tax and Fee Reduction
Evaluation
Empirical Analysis
