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对增值税一般纳税人进行纳税评估,税负率是重要的评价指标,税务机关和纳税人都需要分析企业的税负率是否合理。实行金税工程以后,税务机关获取行业平均数据比较容易,但如何把握不同企业之间的个体差异难度比较大。近日,资深财税实务专家陈建昌说,分析企业税负率的合理性必须从企业的经营特征入手,生产相同产品的企业,由于生产经营方式不同,税负率会有比较大的差异。
The taxpayers on the value-added tax tax assessment, the tax rate is an important indicator of evaluation, the tax authorities and taxpayers need to analyze the corporate tax rate is reasonable. After the implementation of the Golden Tax Project, it is relatively easy for the tax authorities to obtain the average data of the industry, but it is more difficult to grasp the individual differences among different enterprises. Recently, Chen Jianchang, a veteran tax expert, said that analyzing the tax burden rationality of enterprises must start with the business characteristics of enterprises. Enterprises that produce the same products will have relatively large differences in tax burden rates due to different modes of production and operation.