民营企业财富积累与税收贡献相关性研究.pdf

摘要
摘要
中国经济体制改革推动了物质财富的快速增长,如何分配社会财富将直接影响到我
国经济的发展和社会的稳定。税收作为国家取得财政收入、进行宏观调控的重要手段,
在社会财富分配的过程中发挥着不容忽视的作用。在国家良好的经济环境和宽松的经济
政策下,一些民营企业积累了大量的财富,实现了“先富起来”的目标。企业在积累财
富的过程中,也在为的角度来说,只有企业财富积累与税收贡献保持适当的比例关系,才能
充分发挥税收的调节作用,促进社会的和谐稳定并推动社会科学发展。那么,在我国现
有的税收制度下,民营企业的财富积累与税收贡献之间到底存在怎样的关系呢?本文运
用理论分析与实证分析相结合的方法,研究分析了民营企业的财富积累金额与各税种之
间的关系,在企业财富积累金额和税收贡献额之间建立数学模型,从而揭示在现有法律
制度下,民营企业积累财富过程中应承担的税收责任。同时,通过理论与实证数字的差
异对比,分析我国税制结构和税收征管的不足并提出对策。

关键词民营企业税收财富积累


I
Abstract
Abstract
China's economic system reform, promote the rapid growth of the material wealth, how
to distribute social wealth will directly affect China's economic development and social
stability. As a important role to obtain revenue, and for macro-control, tax has the important
means for the distribution of wealth. since the good economic environment and relaxed
economic policy, some private enterprise has accumulated a lot of wealth ,and realize the goal
of "get rich first". Enterprises in the process of accumulating wealth, also doing contribution
for the national taxation.
From the perspective of tax justice, only tax and enterprise wealth keep proper
proportion of contribution, to be fully tax adjustment function, promote social harmony and
stability and promoting social science development. So, in the current tax system, how is the
relationship between the wealth accumulation and tax contribution of private enterprise? This
will use the theoretical analysis and empirical analysis method to analyze the relationships
between private enterprise and tax, and found a mathematical model between the amount of
wealth and tax contribution, which reveals the private enterprise’s tax responsibility in the
existing legal system. At the same time, through the theory and empirical analysis,
comparison of digital differences in structure and taxation system and puts forward some
countermeasures.

Keywords Private enterprises Tax Wealth accumulation