增值税评估：一种新方法的构建

当前我国增值税评估方法所使用的指标都不能进行自我修正，也没有规模效应。本文以“投入产出”原理为基础，首先设计企业和行业单位产品每项生产要素消耗系数测算模型，然后计算这些消耗系数之间的“偏离值”和单位产品的“总偏离值”，通过比较企业“总偏离值”来估计企业纳税信息，最后探讨评估模型的置信区间和预警值的测算。为方便模型在实践中应用，本文也分析了模型的应用环境、评估指标修正和规模效应等问题。

A Design of the Value-Added Tax Evaluation

At present,the evaluation of Value-Added Tax can not moolify its indexes of itself and has no mass effect.On the base of input-output theory,firstly this paper tries to build a new model to calcu-late consumption coefficients of per element from every ware of corporation and industry,and then their differences and the whole difference of every ware can be worked out,thirdly the information of ratepaying can be evaluated through comparing these differences,at last believable ranges and warning numerals will be probed into.To apply the new model conveniently in practice,these problems,such the condition of application,correction of evaluating indexes and mass effect,will be analyzed.