摘要
系统地阐述了现行税制的设置、税制改革的思路、发展历程 ,着重研究我国税收制度与财务评价的关系 ,以及税收制度改革对财务评价的影响。同时还利用案例阐述了税制改革后项目财务评价所受的影响。
The paper systematically introduces the setting up of existing tax system,the train of thought and development course of tax system reform The relationship between tax system and financial evaluation and the influences of tax system reform on financial evaluation are emphatically studied Several cases are also present in the paper.
出处
《石油化工技术经济》
2001年第4期8-16,共9页
Techno-Economics in Petrochemicals
