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。
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.
关键词
增值税
增值额
应税所得
所得税
Value-added tax Appreciation volume
In conformity with the tax income Income tax