The Study Of Value-added Tax Assessment In Textile Industry

The textile industry is China’s traditional industries, plays an important role in the economic development and construction. Since the reform and opening up, the textile industry has entered the international market, has become one of the largest net foreign exchange earning industry. The textile industry is the traditional pillar industry in Gaomi City, and the development of the industry plays a decisive role to the economy of Gaomi City’s tax. By the end of2010, Gaomi City textile industry taxpayer number is just after individual taxpayers, ranking second in the total number of the taxpayers, ranking first in the general taxpayers. The textile industry in Gaomi City started in the90’s,and after nearly20years of development, the current textile production capacity has been ranked first in the city of Weifang.From a practical point of view, the textile industry is the pillar industry of economic development of Gaomi City, and the textile industry in the value added tax subject position is extremely obvious, the tax source monitoring and implementation of scientific and rational tax assessment to the value-added tax of the textile industry will contribute to Gaomi City’s smooth development of the economy, at the same time also will make even greater contributions to the sustained growth of the tax. At the same time, based on the analysis of the situation of Gaomi City’s textile industry gross output value and textile industry value-added tax revenue in recent years,2006-2012in Gaomi City textile industry value added tax revenue accounted for the average ratio of value added tax income is40.19%, while the proportion of the textile industry total output value of the total industrial output value of industry all over the city is53.57%, the former is13.38percentage points lower than the latter, the analysis shows that the economic development of Gaomi City textile industry did not fully reflect the achievements to the increase of tax revenue. Therefore, how to effectively use more scientific, more reasonable method to solve the existing tax source management problems and contradictions in the textile industry,to enhance the quality and efficiency of tax collection and management, to ensure sustained and stable growth of tax is particularly important and urgent.Tax assessment permeates every aspect and link of tax collection.lt is not only a means of revenue management, but also a means of tax service. Tax assessment is not only the connection point of the tax collection and tax inspection, it is the core and key of tax administration. The tax authorities can effectively use the multiple advantages of low cost, high accuracy, high efficiency of tax assessment, and effectively improve the textile industry’s tax rate. Therefore, the introduction of the value-added tax’s tax assessment in the textile industry is necessary, is a practical need to make tax collection scientific, well managed and professional.In this paper, through the analysis and Research on the characteristics of production and management in the textile industry, the textile industry value-added tax assessment problems and contradictions is summed up. Bbased on the collection and assessment indexes of a large number of enterprise tax related information,a textile industry value added tax assessment model is gradually established.This paper consists of5chapters.The first chapter is introduction. First of all, this paper briefly introduces the development situation of Gaomi City’s textile industry and the existing contradictions and problems, clearly put forward that the implementation of value-added tax assessment in the textile industry is necessary. Then, the research on tax assessment of domestic and abroad, are discussed. Finally, This paper gives a detailed description ofthe framework and the research method, innovation and deficiency of the thesis.The second chapter introduces the economic status of the textile industry and the present situation of tax assessment. This paper firstly introduces the development of the textile industry, economic status of the textile industry, as well as the textile industry tax distribution and tax contribution, and shows the important position of the value-added tax in the textile industry using the tax related data, then introduces the textile industry value-added tax evaluation’s status.It mainly describes the necessity of the value added tax assessment in the textile industry, introduced the main method of value-added tax assessment of the textile industry, and points out the shortcomings of the current textile industry value-added tax assessment method.The third chapter is tax textile industry value added tax assessment model design. Firstly, the practice of tax resources supervision in the textile industry mainly adopt various methods of input-output method, production capacity of equipment control method, piece rate wage control, inventory measurement method, and points out that the advantages of the comprehensive use of these methods, then according to the characteristics of process and material flow of the textile industry, established the textile industry value added tax assessment model.The fourth chapter is the application and effects of the textile industry value added tax assessment, according the spinning, weaving,tax two subsidiary industries tax assessment model in the textile industry, respectively, with two textile companies A and B as an example, applying corresponding value-added tax assessment methods, used different models of the tax assessment, and briefly analysized of the evaluation results.The fifth chapter is the evaluation and improvement of the textile industry value added tax assessment model. Firstly, from the two aspects of accuracy and utility efficiency, introduces the application effect of textile industry value added tax assessment model; and then points out the application difficulties of textile industry value added tax assessment model; finally, put forward optimization measures of the textile industry value added tax assessment model.This paper starts from the theory of tax assessment and empirical research, has carried on the beneficial exploration in the aspect of tax source management in the textile industry, broadens the sources of professional management ideas, and is of great significance to establish tax evaluation model of value-added tax of other taxes and other industries.