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纳税评估作为强化税源监控的手段之一,是提高征管质量的重要措施.当前,有些国税机关按税种将增值税、企业所得税(以下简称“两税”)分别评估,没有实现信息共享,既影响了征管质量和效率,也增加了工作量.山西省晋中市榆次区国家税务局从实际出发,综合运用各类数据信息比对分析,对纳税人一定时期内“两税”纳税申报情况实施综合评估,达到一次评估、“两税”兼评的效果.本文对“两税”联评模型的基本原理及应用过程进行了介绍与分析.“,”As one of the most significant means to strengthen tax source monitoring,tax assessment is an important measure to improve the quality of tax collection and administration.Currently value-added tax and enterprise income tax (hereinafter referred to as' Two Taxes? are assessed separately in some state tax bureaus and information sharing can not be achieved,which not only affects the quality and efficiency of tax collection and administration,but also increases the work load.Based on practical situations,the state tax bureau in Yuci District,Jinzhong City,Shanxi Province makes multi-assessment of the Two Taxes? declaration during a given period by making comparative analysis of various data information,which realizes a sound result.This paper makes an introduction and analysis of basic principles and the application process of this United Assessment Model.