摘要
本文以科学发展观为指导,以考察我国房地产业发展趋势为基础,以构建房地产营业税征管信息系统为目标,运用灰色理论,通过相关性分析,确定在预测周期中影响房地产营业税税收的主要指标,得出房地产营业税税收预测值,并进一步得出合理开展税收管理的科学结论。
Guided by the scientific development view, based on the observation of the development trend of the real estate industry in China, and taking the construction of the information system for levying the real estate sales tax as the objective, this paper uses the grey theory to determine the main indicators affecting the real estate sales tax revenue in prediction cycle through correlation analysis, obtains the prediction value of real estate sales tax revenue, and further comes to the scientific conclusion of facilitating reasonable tax administration.
出处
《情报理论与实践》
CSSCI
北大核心
2009年第10期122-124,共3页
Information Studies:Theory & Application
基金
安徽工业大学与马鞍山地税局校企合作项目的研究成果
关键词
信息系统
营业税
灰色模型
预测
information system
sales tax
grey model
prediction