Preface

Filed tax analysis will bring many first memories: the first time I did the work of analyzing report entry; the first time the thesis was awarded the stock tax source analysis; the first time I went to Yangzhou Tax Academy to participate in analysis training; I was fortunate to be selected Tax leader students major in tax economic analysis ...

For more than ten years, I have always been in awe of tax analysis. How to make the analysis report accurately reflect the tax situation? How to better meet the needs of work and deepen innovation? How to dig out the maximum value of data in the era of big data? The only way out is to keep studying. Tax analysis is a science that collects, analyzes, expresses, interprets, and predicts data in Dacheng. If you want to be good at work, you must sharpen your skills first. I look forward to the research on analysis methods and indicators, which can deepen the use of data, expand the perspective of analysis, expand the width of topic selection, break through the analysis bottleneck, and try to learn a little bit In summary, a first draft of the book was exported.

In this book, Chapter 1 summarizes the common analysis report forms, characteristics, principles, development status and prospects, etc. Chapter 2 sorts out the main tax analysis methods; Chapter 3 details the main macro tax analysis indicators ; Chapter 4 explores the comprehensive application of basic models and indicators of micro tax analysis while summarizing the micro tax analysis indicators. Due to my level of research, the depth and breadth of this book are still limited, please forgive me for any omissions, and look forward to more valuable comments and discussions from readers. Thank you!

Finally, I would also like to thank the leaders and teachers who urged me to come all the way. Their rigor and tolerance have kept me motivated and not slack. I am also grateful to my family, who are the source of my continuous efforts. This book is a summary of previous studies and a starting point for further research in the future.

Li Ling December 2019

序 言

提起税收分析，会牵起很多第一次的回忆：第一次做的工作是分析报表录入； 第一次论文获奖题目是存量税源分析；第一次去扬州税院是参加分析培训；有幸入选税务领军学员专业是税收经济分析……

从税十余年，我始终对税收分析心怀敬畏。如何使分析报告精准反映税收实况？如何更加契合工作的需要并深化创新？如何在大数据时代挖掘出数据的最大价值？唯一的出路就是不断钻研。税收分析是一门集数据的收集、分析、表述、解释、预测于大成的科学。工欲善其事、必先利其器，我期待着对分析方法和指标的研究， 能深化数据运用、拓展分析视野、扩展选题宽度、突破分析瓶颈，并试着把学习的心得一点点总结出来，汇出了此书的初稿。

此书中，第一章对常见的分析报告形式、特点、原理、发展现状及前景等进行了总结；第二章梳理了主要的税收分析方法；第三章详细描述了主要的宏观税收分析指标；第四章在总结微观税收分析指标的同时对微观税收分析基本模型和指标的综合运用进行了探索。囿于本人的研究水平，本书的深度和广度尚有局限，疏漏之处敬请谅解，期待广大读者多提宝贵意见，共同探讨，不胜感激！

最后，还要感谢一路督促激励我走过来的领导和师长，他们的严谨和包容让我始终积极向上，不敢懈怠。同时也很感激我的家人，他们是我不断努力的源泉。此书是之前学习研究的总结，也是今后继续钻研的起点，是为序。

李 玲

2019年 12 月