成本对税制的影响因素

Constantinos Challoumis Κωνσταντίνος Χαλλουμής
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引用次数: 1

摘要

本文是关于企业对税收制度的成本。因此,我们分析了受公司成本影响的国家的税收收入对税收制度的影响因素。因此,从参与转移定价管制交易的企业对全球税收的影响程度来看,在存在成本影响因素和避免成本影响因素的情况下,确定成本影响因素是合理的。成本与税收结合的影响因子是通过Q.E.方法和R.B.Q.模型确定的。因此,被定义为税收制度的行为受制于资本的税收制度。然后使用定量模拟作为这项工作的方法论,以确定成本对企业的影响。研究论文关键词:转让定价;成本;税收收入;本文的参考文献如下:Challoumis, C.(2020)。《中国税收制度的成本影响因素分析》,《经济研究》第8期,第1 - 4页。
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Impact Factor of Costs to the Tax System
This paper is about the costs of the enterprises to the tax system. Thence, we have an analysis of the impact factor of the tax revenues of the countries subject to the costs of companies on the tax system. Thereupon from the view of the level of influence of the enterprises which participate in controlled transactions of transfer pricing to the global tax revenue, it is plausible to identify the impact factor of costs, when there exists that factor with the case which that factor is avoided. The impact factor of costs in combination with the tax revenues is determined through the Q.E. method and the R.B.Q. model. Inasmuch as, is defined as the behavior of the tax system subject to the capital of the tax system. Then a quantitative simulation is used as a methodology for this work, to define the impact of costs on the enterprises. Research paper Keywords: transfer pricing; costs; tax revenue; transactions Reference to this paper should be made as follows: Challoumis, C. (2020). The Impact Factor of Costs to the Tax System, Journal of Entrepreneurship, Business and Economics , 8 (1), 1–14.
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