| 交叉稽核方法在税务检查中的运用探析 |
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| 引用本文： | 刘淑叶.交叉稽核方法在税务检查中的运用探析[J].辽宁税务高等专科学校学报,2006,18(5):12-13. |
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| 作者姓名： | 刘淑叶 |
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| 作者单位： | 辽宁税务高等专科学校,税务系,辽宁,大连,116023 |
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| 摘 要： | 利用比较完备的增值税征管稽核系统的优势,借助增值税征管这一平台,加强对所得税的征收管理,是税务稽查过程中应该借鉴和思考的问题。
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| 关 键 词： | 增值税 增值额 应税所得 所得税 |
| 文章编号： | 1008-2859(2006)05-0012-02 |
| 修稿时间： | 2006年4月30日 |
The application analysis of the method about the alternately auditing in tax examination |
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| Liu Shu-ye.The application analysis of the method about the alternately auditing in tax examination[J].Liaoning Taxation College Journal,2006,18(5):12-13. |
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| Authors: | Liu Shu-ye |
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| Abstract: | It is a question that should be drawn and be thought to utilize the advantage about the levy and manage to tax.The levying and managing are platforms to strengthen collection management in the value-added tax. |
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| Keywords: | Value-added tax Appreciation volume In conformity with the tax income Income tax |
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