Weinan Mineral Resources Tax Assessment System Construction Research

Mineral resources industry in Weinan is an important pillar of the economy, the tax revenue of great significance. Mineral resources in the enterprise from "rational economy person" perspective, often not complying with tax evasion, tax evasion, tax evasion phenomenon, more frequent, how to solve these problems have become an urgent need to solve the problem of tax authorities. Tax assessment as to the taxpayers applying effective control method, the developed countries has become the main means of the implementation of tax control, with the deepening of tax information, tax assessment in China’s tax management importance has been growing, to establish the tax assessment is the core of tax source management mechanism, has become the inevitable trend of the development of current work. This article from the Weinan city tax collection and management set out actually, according to the basic principles of tax evaluation, in draw lessons from developed country experience at the same time, according to the" separating management, focusing on assessment of the overall train of thought of, taken from the system proceed with, put forward and evaluation job matching system, in order to promote the tax assessment to provide a reference.The full text is divided into six parts. The first part is mainly about the research of the necessity of carrying out the instructions. Through the description of the background, research significance, research status at home and abroad, this article research object, research methods, contributions and other content, elaborated the present stage the tax assessment system the research situation, and then leads to the necessity of this paper research. The second part carries on the theoretical analysis of tax assessment. The tax management and tax compliance perspective, based on the concept of tax assessment, exposition of the characteristic, as well as the tax assessment of main elements, index analysis, analysis method, treatment are summarized, the tax assessment theory according to make theoretical analysis. The third part of the Weinan Local Taxation Tax Assessment of the problem in the practice of constructing the tax assessment system. Based on the mineral resources of Weinan city enterprise development situation and current Weinan government rent tax assessment job situation analysis, pointed out that the Weinan government rent tax assessment problems. The fourth part of the plan. According to the administration of tax assessment of the implementation of the principle, in order to solve the above problem, combine Weinan area mineral resources enterprises tax status, from the organizational system and index system from two aspects, put forward mineral products resource tax assessment system. According to the fifth part of the idea of implementation suggestion system. The Weinan government rent the actual work, put forward by setting the organization, organization of training personnel, construction of information platform, develop policy advocacy, establish a credit system, strengthen policy and infrastructure construction suggestion. The sixth part of the conclusions drawn in this paperPossible contributions of the paper are:one is the construction of mineral resources of Weinan city enterprise tax assessment system. Two is a proposed Weinan city of mineral resources enterprises tax assessment system for the implementation of the recommendations.