Study On Tax Assessment Of SY Machine Tool Co.,Ltd

China entered the fortieth anniversary of reform and opening up,domestic social and political stability and economic development have been greatly improved.Correspondingly,the scale of fiscal revenue is gradually expanding.However,due to the large population of China and the different levels of economic development in various regions,the overall level of taxation in China is not high enough and there is a certain degree of loopholes in tax collection and management,and tax losses are also very serious.Under this circumstance,in order to ensure the orderly conduct of various social work in China,strengthen the management of tax collection and make up for the loopholes in tax loss,it is an important task for the taxation department to minimize the loss of tax.Although tax assessment management is still a new thing in China,it plays a huge role in the orderly management of tax collection and management,and also plays an important role in the tax collection and management system.The tax department can judge whether the taxpayer is legal according to the results of the tax assessment.As the "mother of industry",machine tools play an indelible role in the process of industrialization and modernization.Since China's accession to the WTO,in order to promote the development of the domestic machine tool industry,the Chinese government has adopted import tariff reduction for machine tool products,simplified or even eliminated the import approval environment for CNC machine tools,and introduced compensation mechanisms for major equipment such as machine tools.In2018,the total consumption of metal processing machine tools in China was about34.59 billion US dollars,an increase of about 15.4% over the same period of last year;the total output value of metal processing machine tool industry was 28.93 billion US dollars,an increase of about 18% over the same period.The development of the machine tool industry is accelerating.As China's economy has entered the "New Normal",China has begun to change the mode of economic development and transform some enterprises.Most of the machine tool enterprises have been old and large in scale.Some enterprises have experienced overcapacity,and the financialsituation of the company has also experienced a crisis.In order to pursue profits unilaterally,They broke the law and evade taxes,and this behavior has brought trouble to China's tax collection and management work.This article is divided into five parts,the contents of each chapter are arranged as follows:The first part is an introduction.In this chapter,introduce the background of the topic,the meaning of the topic,and show the meaning of the topic,the research ideas and writing techniques of the article,paving the way for the full text.The second part is mainly to introduce the research object.The tax authorities adopt a combination of computer and labor,and use the key sample survey methods in the statistical survey method to conduct screening,then compare and analyze their financial data,so that they can have a better understanding of the actual situation of taxpayers.The evaluation plan finally selected,and SY machine tool Co.,Ltd as the research object of this paper.The third chapter is mainly to conduct case analysis.According to the current development status and development characteristics of the machine tool industry,the paper finds financial data that can reflect these characteristics and other required data information for calculation and analysis.This paper mainly uses the financial data information of 2016-2018 to conduct research and use certain indicators.The method processes the data to find out the doubts in the process of payment of taxes.The fourth chapter is mainly about tax assessment.The main methods for tax assessment are to conduct inquiries,face-to-face interviews,and field surveys.The fifth chapter is to propose countermeasures for the evaluation results of the fourth chapter.Mainly for the development of the SY machine tool Co.,Ltd assessment analysis process,the company itself and the tax administration authorities to provide relevant recommendations,in order to promote better taxation of enterprises,but also promote tax authorities to do a good job in tax collection and management.