Sme Tax Assessment Of Early Warning

Taxation is the basis of the country's economic and important national economic policy instruments. to strengthen the tax base cost control and continued lowering taxes is the current tax theory is one of the main directions. Strengthen the research and development tax assessment theory of information technology-based tax assessment system is an effective way to achieve these goals and building our tax assessment system must first be constructed commodity tax payment evaluation system.Tax assessment is to strengthen administration of tax sources State Administration of Taxation is an important step, it is the data information by the tax authorities compared the use of the method, tax declaration of taxpayers and withholding agents (including tax relief for slow arrival) the situation authenticity and accuracy of qualitative and quantitative judgments, and to take further measures in the management of collection actions. Is between the collection and tax audit reporting between a "filter" specific performance of the taxpayer for the tax authorities on tax situation of the authenticity, accuracy, legality, comprehensive evaluation, to detect, correct and deal with the Taxpayer behavior of the error, to achieve the taxpayers as a whole, real-time control, in order to promote the taxpayer's true tax reporting and monitoring to improve the management level. Tax assessment is an important part of the management of tax sources is the work of tax administration a "qualitative leap", is to strengthen the sources of scientific and meticulous management of the objective requirement and strengthen tax administration and monitoring, and continuously improve the quality and efficiency of tax collection important means is the basic management system of internal taxation in the tax administration an important manifestation of the work. Thus, in modern tax administration that need to fully implement the tax assessment system to enhance tax administration and improve tax collection and management quality, and enhance internal supervisory mechanisms, to achieve tax collection scientific, meticulous management of the target.Tax Assessment analysis, to comprehensive use of various indicators and early warning light of evaluation index value ratio analysis. Assessment of early warning indicators of value is under the overall revenue of the tax authorities, the industry tax burden monitoring, production and operation of the taxpayer and the financial accounting and internal and external situation of relevant information, using mathematical methods of calculation from the arithmetic, weighted average and reasonable changes in Fan Wei. Measure the value of early warning should be taken into account regional, scale, type, production and management season, tax and other factors to consider in the same industry, same size, same type of all relevant indicators of the number of taxpayers, the average level of the year, so early warning data is much more true accurate and comparable.Tax assessment to establish an early warning model is an effective way to select the objects of evaluation, to provide guidance on the tax assessment role. As information technology's use in the tax area, there are existing methods to measure the economy and smart information technology in the field of Tax Assessment attempts, such as the Logit regression analysis method into the tax assessment, based on C4.5 algorithm theoretical industry Shui Wajue calculate the negative use of genetic algorithm to optimize the method of BP neural network integrity taxpayers determine whether the use of cluster analysis to identify abnormal enterprises pay taxes. Zhendui the complexity of the tax assessment, how to choose the assessment of tax-related doubts large objects, but also to assess the actual work of staffs point of Tax doubt, is still at an exploratory stage, there is no ideal solution.This article will focus on the tax assessment of early warning research, through the establishment of early warning model for assessing tax assessment of selected objects, according to statistical analysis of the selected evaluation object analysis, early warning for tax assessment model provides a feasible way. Finally, small and medium enterprise(SME) value-added tax(VAT) assessments Jiangmen City, the model is an empirical case study and put forward relevant suggestions and measures.