摘要
纳税评估是税务管理的重要手段,是税务机关服务的重要内容。增值税的纳税评估主要从两个方 面展开,一是通过申报资料数据间的逻辑关系审查分析,二是通过进项销项比等财务税收指标分析评估。
Evaluation of paying taxes is a very important method of the taxes management,but a quite impotrant content fof the service in tax department.The evaluation work mainly begins from two aspects:one is to investigate and analyze ty the logical relations of the report-ing materials and date;the other is to analyze and evaluate by some financial taxes targets,such as the ratio between the entered items and vanished items.
出处
《黄冈职业技术学院学报》
2004年第3期25-26,24,共3页
Journal of Huanggang Polytechnic