保本估税法在个体工商户纳税评估中的运用分析（This estimate tax on individual industrial and commercial households use tax assessment in analysis）.docVIP

保本估税法在个体工商户纳税评估中的运用分析（This estimate tax on individual industrial and commercial households use tax assessment in analysis） Digital evaluation not only on the basis of the taxpayer to the tax authorities report. 3. the cost of utilities. Refers to the individual industrial and commercial households utilities for the production and operation of the actual payment of expenses. The cost of hydropower is passed to the Bureau of water supply, power supply company to pay the cost of the relevant certificate charge sources, hydropower Bureau of power supply company. 4. of the gross profit of the industry. The gross profit of the industry is the result of the local government, the tax authorities approved each year, with the promulgation and implementation of laws and regulations in the form of legal related business data. Gross margin is used to reflect the amount of taxpayer gross profit per dollar of revenue, it is calculated on the basis of net profit. The calculation formula is as follows: the operating margin (= cost of main business income of main business) / main business income * 100%. 5. guaranteed tax calculation. The cost of rent, labor wages, utilities costs and expenses for the three (1 divided by the gross profit of the industry) the production and operating income, in production for the period operating income tax rate multiplied by the tax payable. Special emphasis is on the collection of information to rely on scientific and technological means to obtain data, collected information on all aspects, to ensure the effectiveness of the comprehensive evaluation, information authenticity. Tax assessment information, lack of authenticity, is still a major problem in the current tax assessment, a tax assessment will inevitably play a bricks without straw. Comprehensive security information, tax assessment information includes not only the tax authorities within the post in the daily collection in finishing the formation of a variety of data, but also should include