为便于发现、检查企业的偷漏税行为,笔者建议设立行业产品增税率指标。行业产品增值率是指在一定地域范围内.生产某种应税产品的所有企业,销售该产品所得(不包括税额)对生产相等量该产品所需的具抵税作用的成本的增加百分度的平均值。应当强调这里的成本是有其特定范围的,主要包括购进原材料、燃料及水电费等具抵税作用成本,但不包括人工成本、折旧等成本。行业产品增值率公式为: In order to facilitate the discovery and inspection of corporate tax evasion behavior, I propose to set an index of tax increase rate of the industrial products. Industry product value-added rate is the percentage of the increase in the tax-deductible cost required to produce an equal amount of the product (excluding taxes) for all businesses producing certain taxable products within a certain geographical area Average of degrees. It should be emphasized that the cost here has its own specific scope, which mainly includes the cost of tax-deductible purchase of raw materials, fuel and utilities, but not including labor costs, depreciation and other costs. Industry product value-added rate formula is: