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本文通过对不同口径增值税税负率的计算,以判断企业的增值税纳税遵从度,并运用简单模型对企业的增值税收入能力进行估算。
In this paper, we calculate the VAT tax rate of different caliber to judge the value-added tax compliance of enterprises, and use the simple model to estimate the value-added tax revenue of enterprises.