现行涉税报表在数据信息采集方面存在的缺陷及完善建议

Defects in Current Tax-related Statements and Reports concerning Data and Information Collection and Its improvement

纳税人报送的涉税报表有申报完税和数据信息采集两大功能。本文分析了增值税、营业税、企业所得税纳税申报表和资产负债表在数据信息采集方面存在的缺陷,并对应地提出了完善的建议。

Tax-related statements and reports that taxpayers submit to tax authority have two major functions： one is to declare taxes （for taxpayers） and the other is to collect data and information （for the tax authority）. This paper analyzes defects in the value-added tax return, business tax return, enterprise income tax return and the balance sheet in data and information collection and puts forward some suggestions for improvement.