纳税评估在物流行业增值税管理中的应用研究

摘要

In this paper, we used the method of energy consumption analysis to establish the tax assessment model and then applied the model with the tax information of a certain county local taxation administration in Lvliang city, Shanxi province, as the preliminary data. The result of the analysis indicated that such model was of comparatively high accuracy.%纳税评估是一种通行的税收征管方式，针对营改增后纳税评估模型准确度降低的问题，应用能源消耗分析方法建立纳税评估模型，以山西省吕梁市某县地税局的纳税信息作为原始数据检验纳税评估模型。研究结果显示，基于能源损耗建立的物流行业纳税评估模型准确度较高，适合在征收监管中的实际应用。