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增值税基和企业所得税基是决定税收收入的两个主要因素。在纳税评估中,判别分析两税种税基之间的相关性具有重要的现实意义。本文通过在陕西省内采集的614个样本,运用回归分析方法,对增值税和企业所得税税基之间的相关性进行了分析。认为增值税基与所得税基具有显著的相关性。但是不同行业之间由于一些因素的影响,两者的弹性系数存在差异,并给出了两者弹性系数大小和变动区间的估计值,同时还就同时影响增值税基和所得税基的因素进行了分析,以期为纳税评估工作提供基础分析资料。
Value-added tax base and corporate income tax base is the two major determinants of tax revenue. In the tax assessment, discriminant analysis of the tax base between the two taxes has important practical significance. Based on the 614 samples collected in Shaanxi Province, this paper analyzes the correlation between value added tax and enterprise income tax base by regression analysis. That the VAT base and income tax base has a significant correlation. However, due to the influence of some factors, the elasticity coefficients of the two industries are different, and the estimates of the elastic coefficient and the variation range of the two industries are given. Meanwhile, the factors that affect the value-added tax base and the income tax base at the same time Analysis, with a view to tax assessment work to provide basic analysis of information.