| With the development of economic situations,the mode of Tax-checking management needs to be transformed.In order to play a full role as Tax-checking and enhance the quality of Tax-checking sampling,the State Administration of Taxation attaches more significance to risk management,widespread introducing the directional check mode by finding out high-risk taxpayers by risk analysis and assessment.Therefore,it becomes an important issue at present that how to design analysis model to assess risks of taxpayers,achieving scientist and accuracy of Tax-checking sampling.This paper systematically analyzes the Tax-checking sampling of local taxation bureau for rubber manufacturing industry based on analytic hierarchy process combined practical experience.Firstly,the background and meaning of current Tax-checking sampling is analyzed and the relative literatures at home and background is reviewed and summarized.Secondly,this paper analyzes the meaning,function and basic operation flow of Tax-checking and the management of case sources.With the help of knowledge of risk management and financial management,the theoretical basis of the method is put forward.Thirdly,this paper summarizes the main tax related risks about rubber manufacturing enterprises,and establishes a Tax-checking sampling indicator system of local taxation bureau for the real rubber manufacturing industry in Taizhou City based on AHP method.It works out the weight value based on the data colleting from the professors.Then making empirical research based on the actual data of Taizhou enterprises of rubber manufacturing.At the meantime,it comprehensively evaluates the sampling indicator of the study objects and provides some reference for cases-selected decision.The applicability of the indicator system is verified by actual tax inspection results.Finally,this paper provides some practical application conditions and value of establishing Tax-checking sampling model. |
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