摘要
税基评估的有关问题已引起政府征税部门、有关的纳税人和资产评估界的极大关注。目前,我国财政、税务、资产评估等管理部门和其行业都已经开始了税基评估有关问题的调研工作。本文针对税基评估的需求产生、行为主体、和税基评估中收益法的应用等问题,再次发表了一些新的见解。
The related issues on tax base valuation have aroused the recognition and attention of the taxation section of the government, the involved taxpayers and the appraisal field. Studying the valuation demand, the action body and the valuation scope of the tax base valuation, and the application problems on the income method of the tax base valuation, and at the same time combining the author’s further understanding of the tax base valuation these years, this article delivers some new sights on the related issues on tax base valuation once more.
出处
《中国资产评估》
CSSCI
2005年第7期5-7,共3页
Appraisal Journal of China
