limited resources
, analysis of tax data, simplify and optimize
tax collection and management
processes, promote the scientific and modern tax collection and management.
Tax analysis
is a cognitive activity that takes the quantitative aspects of the economic phenomenon of taxation as its object of study. Deepening the analysis of tax data can help recognize the quantitative characteristics of tax, deepen the understanding of tax, deduce and predict
tax revenue
, so as to grasp
tax management
the initiative.
Tax analysis indicators are used to analyze the taxpayer
tax risk
calculation formula and its attribute identification, a number of sets of indicators by the tax analysis
forecasting model
recognition. Tax risk indicators are categorized into tax types, behaviors and specific matters according to their relevance to taxes. Tax type risk indicators mainly include business tax,
Enterprise income tax
,
Land value-added tax
,
Individual income tax
,
Property tax
,
Land use tax
,
Stamp duty
, deed tax
, and other taxes. p>
, deed tax,
city construction tax
and surcharges, etc.; behavioral risks include invoicing behaviors, registration, declaration,
tax collection
, and management identification, etc.; and matter-specific risks mainly include
nonmonetary transactions
,
debt restructuring
, demolition, relocation, and relocation.
, demolition, relocation, bankruptcy, merger, demerger, and land and property transfer.
By analyzing and comparing the
tax contribution rate
of single-family enterprises with local enterprises in the same industry, enterprises that are lower than the average contribution rate of the same industry will be prompted with early warning information and analyzed in depth to see if there is any problem of overcounting of production costs, carrying forward of
costs of goods sold, overcounting of
periodic costs, expansion of the scope of pre-tax deductions, or non-accounting of pre-tax deductions. the scope of pre-tax deductions or not counting or undercounting sales revenue. Compare the calculated tax rate with that of previous years or the level of the same industry in the local area, and analyze and judge whether the enterprise has the above problems.
In the process of tax analysis and management, tax analysis and identification must be carried out through the construction of a set of indicators and models. A scientific model can comprehensively, timely and accurately identify the tax problems of taxpayers, and the key to building a high-quality model is to collect effective tax data (characteristics), set precise indicators and establish a scientific model, so as to simulate the real situation of enterprise taxation and strengthen tax supervision.
In the process of model construction, different weights should be set according to the importance of indicators to model management, especially the construction of key indicators. By setting multi-level indicators, such as primary, secondary and tertiary indicators, the actual situation can be dynamically managed. In addition, the construction of the indicator system itself is also very important, such as: the name of the indicator, the function of the indicator,
the caliber of the number
, the way of comparison, the weight of the indicator in the model, the calculation of early warning value, and so on.