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关于计算税收平均发展速度的探讨
引用本文:马菊红. 关于计算税收平均发展速度的探讨[J]. 内蒙古煤炭经济, 2004, 0(4)
作者姓名:马菊红
作者单位:焦作大学 河南焦作454003
摘    要:本文以 1998~ 2 0 0 2年税收总收入的数据资料 ,应用水平法、一次平均法、二次平均法和累计法分别计算其平均发展速度 ,并用其理论和实际值进行比较分析 ,结果显示了累计法的结果精确 ,认为在税务领域计算平均发展速度时 ,应首选累计法。

关 键 词:平均发展速度  税收总收入  累计法

Exploring on average speed of for accounting tax revenue
MA Juhong. Exploring on average speed of for accounting tax revenue[J]. Inner Mongolia Coal Economy, 2004, 0(4)
Authors:MA Juhong
Abstract:Utilize the data of the gross income of the revenue from 1998 to 2002. We can not only use level method.the linear average method the quadratic average method and the accumulated method to calculate its average speed ot development separately.but also carry on comparative analysis with its theory value and actual value.the result shows the difference rate of accumulated method is minimum While thinking that calculates the average speed of development in the field of economic.we should choose the accumulated method first.
Keywords:the average speed of development  the gross income of the tax revenue  accumulative method
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