Based On The Perspective Of Tax Assessment Of YH Motors Tax Management Case Analysis

Tax assessment is refers to the tax authorities on the basis of social information sharing, according to the taxpayers, withholding agents and other tax legal obligation subject of various tax-related information, and other related information, the third party integrated use of all kinds of science and technology means and methods, according to certain procedures, based on the provisions of tax laws and regulations, for taxpayers tax law duty during a certain period of comprehensive audit, analysis, assessment, and make a qualitative and quantitative judgment, in order to take further targeted measures a means or methods. In this paper, according to the enterprise balance sheet, income statement, and owner’s equity table data sets focus on the automobile sales company’s tax rate, income structure, gross margin related index, invoice use index, cost index, explore for YH automobile sales companies in tax collection and management problems, and ultimately targeted policy Suggestions are put forward.Entered since 2009, China’s auto sales achieved breakthrough development, replaced the us as the world’s largest sales market, the number of car sales market and car sales are among the highest in the world market, the automobile industry rapid development at the same time, also have mushroomed general auto sales company, a large number of emerging.Judging from the national bureau of statistics, in 2014, China’s auto market, with 190, turnover is RMB 509.55 billion.The data from the world is huge.But, a thriving industry as samples, the tax revenue growth obviously lag behind the growth of the automobile market turnover, it clearly shows that increased risk evade taxes, auto sales company, bear the tax burden., of course, the cause of this phenomenon is complicated, on the one hand, sales of the company’s financial chaos, car sales invoice amount less open, repair income and accessories sales income can’t fully declare is reason;Tax administration department, on the other hand, there are loopholes in management.It is in this premise, deepen the reform of the tax administration system is particularly urgent, and tax assessment for tax management system provides a new train of thought and method.In this paper, starting from a case study, combined with YH auto sales company, relevant financial and tax index, targeted to tax assessment of YH auto sales company, finally it is concluded that tax assessment results, promote the match for sales of the company’s financial norms and reduce tax loopholes in management has a positive meaning.In this paper, according to the enterprise balance sheet, income statement, and owner’s equity table data sets focus on the automobile sales company’s tax rate, income structure, gross margin related index, invoice use index, cost index, the article USES the method of financial analysis, the related index of calculated results and industry fair numerical comparison, calculate the index results achieve mutual authentication, to explore for YH auto sales company in the tax and tax collection and management problems, and ultimately targeted policy Suggestions are put forward.