%0 Journal Article
%T The Tax System Design under the Inflation
%A Wen-zhi DUAN
%J Canadian Social Science
%D 2007
%I Canadian Academy of Oriental and Occidental Culture
%X Inflation is one of the most significant factors which should be considered in the company¡¯s tax design. In the text, the author introduces the influences of inflation on the tax burden of the company firstly, and then on the basis of discussing the problems which need to be paid attention to in the tax system design under the inflation, the author expatiates the tax system in detail, which includes the inventory valuation method taxation system design, cost sharing with the design of the tax system, depreciation calculation of the tax system design and sales income of tax system design. Key words: Inflation, Tax System Design R¨¦sum¨¦: L¡¯inflation est le facteur le plus signifiant qui doit ¨ºtre consid¨¦r¨¦ dans la conception d¡¯imp t de la compagnie. Dans l¡¯article pr¨¦sent, l¡¯auteur introduit d¡¯abord l¡¯influence de l¡¯inflation sur le fardeau fiscal de la compagnie, et puis, sur la base de la discussion des probl¨¨mes qui m¨¦ritent l¡¯attention dans la conception du syst¨¨me fiscal sous l¡¯inflation, l¡¯auteur expose en d¨¦tail le syst¨¨me fiscal, qui comprend la conception du syst¨¨me de taxation par m¨¦thode d¡¯¨¦valuation d¡¯inventaire, le partage des co ts avec la conception du syst¨¨me fiscal, le calcul de d¨¦pr¨¦ciation de la conception du syst¨¨me fiscal et le revenu de ventes de la conception du syst¨¨me fiscal. Mots-Cl¨¦s: inflation, conception du syst¨¨me fiscal
%U http://cscanada.net/index.php/css/article/view/553