Perfection Of Tax Evaluation Index System

In2005March, in order to avoid tax loss phenomenon, the State Administration of Taxation promulgated the "tax assessment management approach (Trial)".This administrative document concretely and roundly stipulated the method, procedure and contention of the assessment management. Tax assessment is an important work of our sources of revenue management in tax authorities. Because the tax assessment system established in our country lately and it has not formed a perfect theoretical system, in practice there are some problems we need to further improve.This paper mainly adopts the method of linking theory with practice to explore and improve the plication of index analysis method in taxation assessment. In the analysis of the related theory of tax assessment based on the guidance, this paper discusses in detail the current situation of the use of tax assessment analysis indicators, evaluating the limitations of the existing index system, to build a financial analysis as the core, the tax assessment index system including the macroeconomic index, internal control index and other qualitative indicators, financial indicators and non the combination of financial indicators. Finally, the paper uses a case to show the applying of the perfected index system.