各地税务机关开展纳税评估工作越来越深入,要求企业提供数据、书面情况说明等资料,以及进行约谈、实地调查等,企业在配合税务工作的同时,对企业实际经营情况、纳税数据等进行说明,自身的财务水平和税法遵从度不同程度得到了提高。通过纳税评估指标的分析,结合公司实际情况,“异常情况”很可能存在其合理性,也可能是企业存在违反税法的行为。对影响生产企业只退税不免抵指标的各要素进行分析,以期进行定性、定量的判断。 Tax authorities around the country to carry out tax assessment work more in-depth, requiring enterprises to provide data, written information such as description, as well as interviews, field surveys, etc., in line with the tax work of enterprises, the actual business operations, tax data, etc. This shows that their own financial standards and compliance with the tax law have been improved to varying degrees. Through the analysis of tax assessment indicators, combined with the actual situation of the company, “abnormal circumstances ” is likely to have its rationality, it may be the existence of business violations of tax law. Analysis of the various factors that affect the production enterprises’ tax rebate not only can not resist the target, with a view to qualitative and quantitative judgments.