Tax Assessment Index System And Implementation In The Tax Professional Management Platform

Tax is the main source of state finance, strengthening tax administration and reducing tax leakage are the major responsibilities of the tax department, and the core of the tax administration is the tax assessment. In the long-term tax assessment, tax authorities will choose some indicators, which can reflect the taxpayers and withholding agents in a certain period and the degree of tax law duty, under the condition of the scale, structure, scale and a series of available for evaluation personnel analysis data. These indicators interrelated, constitute the tax evaluation index system in together. Establish perfect tax assessment index system and ensure tax assessment index system of benign operation is the core of tax assessment, the establishment and perfection of index system is a dynamic process, constantly revise and improvement of tax assessment practice are quietly needed.This paper introduces the related theory of tax assessment, compared analysis method to assess to tax assessments and draw lessons from the developed countries of advanced experience in tax assessment. Paper found:index analysis method is more suitable for now complex and diversified economy and tax environment, and thus the core content of index analysis index system is studied.According to the building principles of tax assessment indicators, a set of tax assessment index system based on the data table driven was designed and the index system is calculated by computer automatically. The innovation of this set of index system is that users can add or modify indicators directly through the front desk as needed without having to modify the program, by means of data driven rather than hard coding, ensure the index system of high maintainability and extensibility.According to the spirit of administration and the provincial bureau file, Guizhou Province Local Taxation Bureau put forth a new model——the specialization management of tax sources, the core is tax evaluation. Specialization of tax sources is essentially, through the depth of the index system of tax-related information utilization, analysis and mining under the ground of the established index system. In this paper, the design of tax evaluation index system for optimization of tax service, strengthening supervision and preventing risks of tax and tax sources are of great significance in the promotion of specialization.