| 小微企业纳税评估方法探讨——以某木业公司为例 |
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| 引用本文： | 苏春山.小微企业纳税评估方法探讨——以某木业公司为例[J].北京市经济管理干部学院学报,2012,27(4):38-41. |
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| 作者姓名： | 苏春山 |
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| 作者单位： | 山东省鄄城县国家税务局,山东菏泽,247600 |
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| 摘 要： | 本文以某小型企业为例,阐述了对小微企业纳税评估的方法和工作流程。通过"以电控税"与"投入产出比"的配合应用,相互佐证,提高了对小微企业纳税评估的效率和准确性。
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| 关 键 词： | 小微企业 纳税评估 |
A discussion on tax assessment methods from micro and small firms——taking a small wood-procession firm as example |
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| SU Chun-shan.A discussion on tax assessment methods from micro and small firms——taking a small wood-procession firm as example[J].Journal of Beijing Institute of Economic Management,2012,27(4):38-41. |
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| Authors: | SU Chun-shan |
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| Institution: | SU Chun-shan(Juancheng County State Taxation Bureau,He Ze 247600,China) |
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| Abstract: | Taking a small firm as an example,this paper illustrated the methods and process of tax assessment of small enterprises.＂Controlling tax by controlling power — consumption＂ and ＂input-output ratio＂ methods were combined to improve the efficiency and accuracy of tax assessment. |
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| Keywords: | micro and small firm tax assessment |
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