Microtax Analysis Indicator System and Methods

Author: China Tax Press
Publisher:
Publish Date: 2005-09-01
Features: Micro-tax analysis is still in its early stages in China, and it can be said that it began to be explored and researched after the implementation of key tax source supervision work in 2000. Micro-Tax Analysis Indicator System and Methods was proposed as a strategic plan by the Planning and Statistics Department of the State Administration of Taxation to expand the field of tax analysis, enrich the content of tax-economic relationship analysis, and strengthen tax source management when sorting out the basic ideas of tax-economic relationship analysis. After that, the Planning and Statistics Department organized some tax calculation, accounting, and statistics personnel to start research on the Micro-Tax Analysis Indicator System and Methods project, and completed this book based on the project. The purpose of this book is to establish a set of indicators for conducting micro-tax analysis, but it only provides indicators without introducing application methods, making these indicators mere decorations with no practical use. Therefore, combined with the micro-tax analysis indicator system, this book also introduces some micro-analysis models suitable for micro-tax analysis, organically integrating analysis indicators and methods to achieve the goal of systematically introducing micro-tax analysis content.
This book consists of two parts, totaling six chapters: Part 1 provides an overview of the basic content, significance, principles of the micro-tax analysis indicator system, and several new analysis models. Part 2 consists of two chapters: Chapter 1 is an overview, and Chapter 2 focuses on analysis models. The second part is independently organized by tax type, with four chapters that provide detailed introductions to the composition and application methods of micro-analysis indicators for the four major tax types: Value-Added Tax (VAT), Consumption Tax, Business Tax, and Corporate Income Tax.
Chapter 1 and Chapter 2 were written by the Planning and Statistics Department of the State Administration of Taxation; Chapter 3 on the micro-tax analysis indicator system for VAT was written by the Planning and Statistics Office of the State Taxation Administration of Shandong and Jiangsu provinces; Chapter 4 on the micro-tax analysis indicator system for Consumption Tax was written by the Planning and Statistics Office of the State Taxation Administration of Guangxi and Jilin provinces...