The Tax Assessment Analysis Of JD Cement Company Limited

With the rapid development of China’s economy, the subject of the payment is increasing and the tax scale is also growing. Because of the effect various factors, the whole level of the tax collection is not high, existing the leak age of tax collection, loss of taxes seriously. Therefore, at present, it is crucial for tax authority to conduct tax administration. So the mainly tax administration include strengthening the regulation of tax, closing the leakage of tax collection and reducing loss of taxes. As a tax management system, tax assessment is the key link of tax declaration and tax inspection, which plays an important role in the tax collection and management system. It is an important way for the tax authorities to evaluate, review and analyze the authenticity and accuracy of the taxpayer’s declaration of tax payment, which plays an important role in the work of tax collection and management.The cement is the important foundation of national economic construction materials, occupies an important position in the national economy, is closely related to the economic construction. In recent years, due to the influence of the transformation of economic reform, combined with the real estate down turn, the cement industry development is in recession, profits continued to decline, but the cement industry as the industry of the important basis of national economy is an important part of the tax revenue of the state and important source of the local tax revenue, is monitored by local tax authorities, thus it is very significant to strengthen the cement enterprise tax assessment.This paper is composed of five parts:the first part is the prolegomenon. It introduces the background, and defines the purpose and significance of this paper. In addition, it exposits the research ideas and methods, the innovations of this paper. This part lays the foundation for the research.The second part is introduces the background of the selection. The tax authorities select the JD Cement Co., Ltd as the assessment object by computer automatic screening, manual analysis of screening and the focused sampling selection method, combined with the evaluation index and its early warning values and the taxpayer’s situation that the tax administrators mastered.The third part is the case analysis. Combined with production and operation process and characteristics of the cement industry and original data of enterprise tax declaration, which were analyzed to find out doubt to identify the key evaluation object, then implement tax assessment using the professional analysis of the indicators and the financial indicators analysis of key evaluation object. At last, doubts in tax of the JD Cement Co, Ltd are confirmed between 2012 and 2014.The fourth part applies inquiry, interview and investigation methods to assess tax affairs of JD Cement Co., Ltd. between 2012 and 2014. Confirm occurring in the process of production and operation of the input tax transferred, concealed sales revenue, invoice management certification and related enterprises transfer pricing problem, obtained the results of the assessment and evaluation process.The fifth part is the tax proposal. The corresponding countermeasures and suggestions are given according to the problems in the process of evaluation and analysis of the JD Cement Co.Ltd. meanwhile, the improvement of the tax assessment method and the improvement of the tax collection and management system are also improved.