浅析增值税、企业所得税联评模型的应用

纳税评估作为强化税源监控的手段之一,是提高征管质量的重要措施。当前,有些国税机关按税种将增值税、企业所得税(以下简称两税)分别评估,没有实现信息共享,既影响了征管质量和效率,也增加了工作量。山西省晋中市榆次区国家税务局从实际出发,综合运用各类数据信息比对分析,对纳税人一定时期内两税纳税申报情况实施综合评估,达到一次评估、两税兼评的效果。本文对两税联评模型的基本原理及应用过程进行了介绍与分析。

A Tentative Analysis on the Application of a United Assessment Model for VAT and Enterprise Income Tax

As one of the most significant means to strengthen tax source monitoring,tax assessment is an important measure to improve the quality of tax collection and administration.Currently value-added tax and enterprise income tax (hereinafter referred to as' Two Taxes? are assessed separately in some state tax bureaus and information sharing can not be achieved,which not only affects the quality and efficiency of tax collection and administration,but also increases the work load.Based on practical situations,the ...