现代企业生产经营的一个显著特征是,企业经营规模化,讲究规模效益和最优规模成本水平,这在很大程度上与政府的财政税收政策是分不开的。政府从全社会整体效益上考虑,鼓励企业规模经营,使社会资源利用效果达到最佳水平。下面就企业经营规模成本与政府财政税收政策导向的有关问题进行介绍。 A notable feature of modern enterprise production and operation is that the scale of the company’s operations, the economies of scale, and the optimal scale of cost levels are largely inseparable from the government’s fiscal and taxation policies. The government considers the overall benefits of the entire society and encourages the scale of the business to achieve the best level of social resource utilization. The following is a description of the issues concerning the scale of business operations costs and the direction of government fiscal and tax policies.