The Analysis Of Tax Evaluation Of Value-added Tax For Coal Mining Industry In Yaodu District Of Lingfen

In today’s society,under the social attention economic system,taxation has become the main source of income for government departments.The role of the government has shifted from “managed” to “service-oriented”,and the taxation department is also moving from“supervisory-led” to “promotional services”."Change.Tax assessment is born under this new form.It is a new thing in the tax administration reform.Tax assessment is one of the important means for the monitoring of tax sources.It is an important link connecting tax source management and tax collection in daily tax collection and management.In recent years,tax authorities at all levels in China have invested a large amount of manpower and material resources in the tax assessment practice process,and have previously divided the single tax source management department into two functional departments,the tax source management department and the tax assessment department,and have deployed full-time employment.The personnel carry out tax assessment work,and through the analysis of the authenticity and accuracy of the taxpayer’s tax returns,both qualitative and quantitative judgments are made,and further collection and management actions are taken.As an emerging concept of taxation management,tax assessment has achieved initial results in grassroots work practices,but at the same time there are also some unavoidable problems that still need to be optimized and improved by the tax administration.This paper takes the assessment of the value-added tax of coal mining industry in Yaodu District as an example,discusses the work flow and methods of tax assessment,establishes the index and model of the value-added tax assessment,and combines the expert scoring method with the weighting of the indicators in the analysis method.Tax assessment methods are more three-dimensional and rich.Finally,the local real case data of the Taduo District was substituted into the analysis of the economic effects and applications of the tax assessment in the grass-roots units,so as to analyze the problems and find out the shortcomings,so that the tax assessment can really improve the tax compliance,harmonize the relationship,reduce Tax risks and reduction of tax losses play a role.