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流转税是我国目前税收收入的第一大来源,也是企业税负的主要组成部分,通过对流转税进行结构分析,识别影响流转税的因素以加强对流转税的预测和监控,对企业和国家也就具有重要的意义,本文利用流转税实际税负公式对G公司2013-2014年流转税实际税负变动原因进行了逐一分析,最终确定企业市场规模、市场结构及市场竞争力是影响流转税负的三因素,并建立了简单的流转税税负模型,据此企业可以快速找到流转税异常变动的诱因,并大大简化以后的流转税分析工作。
Turnover tax is the largest source of tax revenue in China and also the main component of corporate tax burden. Through the structural analysis of turnover tax, the factors influencing turnover tax are identified to enhance the forecast and monitoring of turnover tax, It is of great significance. In this paper, the actual tax burden of turnover tax is used to analyze the causes of the actual tax burden of turnover tax of G company from 2013 to 2014. The final conclusion is that the market size, market structure and market competitiveness of G company are the factors affecting turnover tax Negative three factors, and established a simple tax turnover tax model, whereby companies can quickly find the abnormal turnover tax incentive, and greatly simplify the subsequent turnover tax analysis.