一、税负评价概述税负即税收负担率.是应纳税额与课税对象的比率,它比较直观地体现了一个企业实现税收的能力和负担水平。税负评价则是通过对与纳税申报直接相关的财务、会计资料和凭证等的审核,以及对与生产经营相关信息的对称性审核.参照各个行业的行业标准以及同类企业的能耗、物耗平均值,结合当地实际,制订出用于评估的分行业投入产出比、产品耗能比、行业平均利润率以及行业平均税负等指标.对同一纳税人不同时期的情况进行纵向比较,对同行业不同纳 First, an overview of tax assessment Tax burden or tax burden rate is the ratio of tax payable to the tax object, which more intuitively reflects the ability of a business tax and burden level. Tax assessment is through the tax returns directly related to the financial, accounting information and documents such as audit, and the production and operation of the relevant information symmetry audit.Reference to the industry standards and similar businesses, energy consumption, material consumption average According to local conditions, the indicators such as industry input-output ratio, product energy consumption ratio, industry average profit rate and average tax burden of the industry are worked out according to local conditions. A longitudinal comparison is made between the same taxpayers in different periods, Different industries satisfied