The Tax Assessment Research Of XL Steel Co.,Ltd.

In the core content of current tax collection method and the main strategy of risk management,it is obvious to observe its importance and technical necessity.With the in-depth advancement of the follow-up work of the “distribution service” reform and the “reform of the camp”,the traditional concept of “tax-controlled taxation” of the taxation department is gradually shifting to the advanced concept of information management taxation and taxation according to the law.However,it should also be noted that tax assessment,as a modern tax management tool,has encountered many problems in the process of promotion for more than ten years,such as imperfect taxpayer basic information,taxation process design has limitations,taxpayers Tax assessment compliance is not high,tax assessment personnel are insufficiently equipped,and these issues hinder the promotion and development of tax assessment work,which needs further research and resolution.In the background of tax collection and management reform,this paper takes XL Steel Co.,Ltd.as an example,conducts empirical research and analysis according to the general procedures of tax assessment,and draws conclusions.Finally,through the above research,the tax department provides some suggestions in the practice of tax administration.The specific content of the article is divided into the following aspects:The first part is the introduction of the article.This paper mainly elaborates the background of the topic selection and points out the significance of the research,then introduces the research ideas and methods of the topic,which lays a good foundation for the follow-up research of the topic.The second part mainly determines the evaluation options.Explain the macro and micro background of the selection of the case,introduce the basic situation of the company and finally determine XL Steel Co.,Ltd.as the evaluation object.The third part analyzes the tax-related doubts.Firstly,a simple analysis of the company's situation is made based on the company's tax return information and the company's business information.Secondly,in the case of determining that the company does have taxation questions,the tax authorities further collect relevant information ofthe company and collect the information.Conduct an analysis and use professional indicators to conduct tax assessment and analysis on the important taxes involved in the assessment,mainly including depreciation tax,corporate income tax,stamp duty,and personal income tax.Finally,it lists the doubts of various taxes in the taxation process.In the fourth part,the company's taxation doubts are verified by means of inquiries and field investigations.First,the interview method is adopted to allow enterprises to self-review and take the initiative to explain.Secondly,the unsatisfactory explanation is carried out on-the-spot investigation to further verify the problems in the production and operation process,such as multi-column cost and no transfer.The individual income tax is paid and paid less,and the evaluation results are finally obtained and evaluated.The fifth part puts forward some suggestions and measures to improve tax assessment.Combining with the problems found in the evaluation process of XL Iron and Steel Co.,Ltd.and the current situation of tax assessment in China,this paper puts forward some suggestions on further improving the tax assessment system in China.In addition,it suggests that tax authorities continue to improve the tax assessment scheme,so as to further improve the tax collection and management mechanism.In a word,this article takes XL Steel Co.,Ltd.as a typical case,through the evaluation and analysis of its tax issues,finds out the problems of the enterprise,actively seeks the commonality of the industry,on the one hand,it is conducive to perfecting the taxation system of China,on the other hand It also makes the company get a better benign development.