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本文从税源到税负的价值转换过程入手,构建了同业税负分析理论体系,开发了以同业税负为参考系的征收力度测算模型,并提出了以同业税负为对象建立税收预警管理机制的思想,从而总结出一套较为完整的同业税负分析方法体系,解决了过去税收负担分析不具体、不可比、不能应用于税收征管实践的难题,填补了税收负担分析领域的空白,丰富了税收数据应用分析的内容。
This article starts with the process of the value conversion from tax source to tax burden, constructs the theoretical system of tax burden analysis in the same industry, and develops a model of tax collection based on the tax burden of the same company. The paper also proposes a tax warning management mechanism And then summed up a relatively complete system of tax analysis of the same industry to solve the past tax burden analysis is not specific, unparalleled, can not be applied to the tax collection and management practices of the problem, to fill the tax burden analysis of the gaps and enriched Tax data analysis of the content.