The Research Of Value-added Tax Assessment Model And It's Applying In The Cement Industry

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 collection of tax. At present,most of the western countries have set up computer-based modeling and systematic tax assessment system and model.Along with the establishment and improvment of China's socialist market economic system, the tax authorities at all levels actively carried out the research and practice of tax assessment,accelerating the pace of tax assessment system's improvement,and now are gradually moving towards maturity.This paper introduced the production and development of tax assessment,the domestic and foreign tax assessment research status,and the relations between tax assessment and tax comply.This paper also analy the current economic situation and prospects of cement industry and the current situation of tax collection and management. At the same time,based on the field research of 9 cement plants in Linli county,this paper use various methods to learn about the cement industries' operation during the whole production process,and collecting large amounts of data.Combined with the enterprise financial analysis,this paper use scientific methods to build a well-established value-added tax assessment model of cement production industry,and this assessment model for the Jiafeng cement enterprises at Linli county make good effect.In this paper,the fourth part that the establishment of tax assessment model for the cement industry is the the focus and difficulty of full text,and is also this paper's innovative. At the same time,the establishment of tax assessment model for value-added tax cement production industry has a sense to the assessment of other types of tax and industries as well.