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投资回收期指标若干问题的探讨
The Research of Some Target Problems in the Period of Invest Recovery
【摘要】 针对基本建设投资回收期指标的正确计算问题 ,从固定资产折旧基金和我国税金的性质、特点入手 ,阐述了折旧和税金应是投资回收资金的观点 ,并认为流动资金的投资也应列入应回收的总投资的范围
【Abstract】 The passage sets forth that depreciation and taxation should be invest recovery fund from the character of the fixed assets’ depreciation fund and tax revenue of our country and countering the target’s correct counting problems in the course of recovery of capital construction invest. It analyses the invest of circulating fund should also be listed into the total invest range in order to comment well on the result of capital construction invest.
【关键词】 投资回收期;
折旧;
税金;
流动资金;
【Key words】 the period of invest recovery; depreciation; taxation; circulating fund;
【Key words】 the period of invest recovery; depreciation; taxation; circulating fund;
- 【文献出处】 佳木斯大学社会科学学报 ,Journal of Social Science of Jiamusi University , 编辑部邮箱 ,2001年05期
- 【分类号】F283
- 【下载频次】55