The Tax System Design under the Inflation

Wen-zhi DUAN

Abstract



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
Résumé: L’inflation est le facteur le plus signifiant qui doit être considéré dans la conception d’impôt de la compagnie. Dans l’article présent, 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 problèmes qui méritent l’attention dans la conception du système fiscal sous l’inflation, l’auteur expose en détail le système fiscal, qui comprend la conception du système de taxation par méthode d’évaluation d’inventaire, le partage des coûts avec la conception du système fiscal, le calcul de dépréciation de la conception du système fiscal et le revenu de ventes de la conception du système fiscal.
Mots-Clés: inflation, conception du système fiscal

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DOI: http://dx.doi.org/10.3968%2Fj.css.1923669720070305.015

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