The Research Of Iron Mining Enterprise Value-added Tax Assessment Problems

Tax assessment refers to the management behavior that the tax authorities use the method of data comparison to judge whether taxpayers'tax returns are real and accurate from the views of quality and quantity, and then to take further measures to manage the tax collection. At present, most of the western countries have set up computer-based modeling and systematic tax assessment system and model. For nearly a decade, through the continuous exploration and practice, our tax assessment is gradually moving towards maturity.The writer surrounded the topic-"The Research of Iron Mining Enterprise Value-added Tax Assessment Problems", introduced the production and development of tax assessment, the domestic and foreign tax assessment research status, analyzed the difficulties and problems of iron mining enterprise value-added tax assessment, and then raised improvement opinions.This paper includes 5 chapters.The first chapter is an introduction. This chapter expounded the background and significance of the paper, and introduced the domestic and foreign research status, as well as the structure and research methods of the paper.The second chapter is the basic theory of tax assessment. This chapter first introduced the concept of tax assessment, and then introduced the production and development of tax assessment, and finally introduced the characteristics of tax assessment, status and role.ChapterⅢis analysis of difficulties in VAT management for Iron Mining Enterprise. This chapter introduced the classification of Iron Mining Enterprise, production processes and management status and the influence to VAT management; Make brief introduction to the basic procedure and analytical method of current VAT assessment, and analyzed the difficulties and problems of it, such as, information sources of tax assessment is less, type is unitary; Too much error in the process when confirm object of assessment; Hard to confirm the early warning value, because of the differences of production process and equipment.ChapterⅣis improvement and application of Iron Mining Enterprise VAT tax assessment model. This chapter is emphasis and innovation of this full text. This chapter proposed a new collection mode of tax-related information, pointed the problems when confirm tax assessment session, and determined to confirm tax assessment object by comprehensive measure, and proposed improvement opinions for tax bearing rate analysis method, energy consumption measure, input-output analysis method and salary cost method, etc, according to experience of tax collection and management, combined with the production operations characteristic of Iron Mining Enterprise. And then, assessed VAT of Qianxi Yong Xing Iron Factory using this improved assessment method, and got good result.Chapter V is the conclusion. Draw the following conclusions after sum-up full text:First, confirm the target and allocation of tax assessment; Secondly, to obtain immediate results in the tax assessment work, we must fully consider the characteristics of various sectors of industry, production process and other factors, set tax assessment by industry sub-model; Thirdly, we have to improve the accuracy of tax assessment object screening, in order to carry out high quality and high efficiency tax assessment work; Forth, we must pay full attention to the role of information technology, computer technology and other high technology play in tax assessment, and increase the breadth and depth of information collection, increase the tax assessment software development, improve science and technology content in tax collection and management; Fifth,the improvement and application of Iron Mining Enterprise tax assessment model, has reference on the tax assessment model of other industries.Because the less of tax assessment practice research and documents, and the limit of writer's theory attainment, knowledge accumulation and thinking method, this paper, therefore, has following shortage:First, the theoretical analysis is obviously insufficient. Tax assessments are highly practical work; we need to put emphasis on applications in practice, so the paper has emphasis on the tax assessment methods, indicators and practical application. So analysis of the tax assessments based on economic theory is still lacking.Second, the validation of assessment indicator system and comprehensive evaluation method of Iron Mining industry is still feeble. Because of writer's limited positions, we could only collect Iron Mining Enterprise's data of Qianxi County, couldn't collect data from a wider range and higher level to validate the evaluation index system and evaluation method.