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涉税鉴证是指依法取得税务鉴定资格的鉴定机构和鉴定人受税务机关、司法机关或当事人委托,依据国家税收法律法规以及相关的知识,对被鉴定对象的纳税数额等有关税收方面的专门性问题进行检验、鉴别和判断并提供鉴定结论的活动。鉴定意见是鉴定人根据事实材料,运用科学技术手段和自己的专业知识,独立进行研究、分析和鉴别活动的结果,具有独立性。鉴证即鉴定和证明,涉税鉴证即有关税的鉴定和证明。涉税鉴证是市场经济活动的重要内容,是税务
Tax-related certification refers to the tax authorities, the judiciary or the parties entrusted by the tax authorities, the judiciary or the parties commissioned by the tax authorities, the judiciary or the parties, according to the tax laws and regulations of the state and the relevant knowledge, tax-specific issues such as the amount of tax paid on the object being identified Conduct testing, identification and judgment and provide identification of conclusions. Appraisal opinion is based on factual material expert, using scientific and technological means and their own expertise, independent research, analysis and identification of the results of the activity, with independence. Identification is the identification and certification, tax certification that the relevant tax identification and certification. Tax-related certification is an important part of the market economy and is taxation