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Research On Tax Evaluation Model Of Real Estate Industry Based On Index System

Posted on:2020-05-10Degree:MasterType:Thesis
Country:ChinaCandidate:X L XiaoFull Text:PDF
GTID:2439330623951571Subject:Tax
Abstract/Summary:PDF Full Text Request
Tax assessment refers to the taxation agency's taxation information and other tax-related data provided by taxpayers,according to certain procedur es,adopting specific methods and analytical means to analyze,compare,and review taxpayers' taxation.The work of assessing and auditing the accuracy and authenticity of tax declaration within a certain period of time.The research topic of this paper is to use the indicator system method in the process of taxation tax assessment,aiming to provide a feasible quantitative judgment method for determining the object of tax assessment.Through the real estate industry tax assessment indicator system to identify the company's tax risk,and then apply different risk response methods to different categories of risk levels,it provides effective help for the tax department to rationally allocate tax collection resources and improve the efficiency of tax collection and management.This paper first introduces the background and significance of the topic,as well as the relevant research status and dynamics at home and abroad and related taxation assessment research methods.Then it discusses the tax assessment work of the real estate industry.The content mainly includes the status quo of tax assessment,evaluation process,evaluation ideas and evaluation characteristics.It also analyzes the feasibility of using the indicator system to identify and evaluate tax risk s.Next,based on the comprehensive consideration of the taxpayer's financial statement indicators,the indicators listed in the tax assessment pilot scheme and the taxpayer's specific risk indicators,establish a tax assessment risk identification index s ystem for the real estate industry,combined with statistical analysis methods,The financial analysis method proposes the concept of deviation value,and finally uses the deviation value to identify the risk assessment of the enterprise.Then,based on th e actual data,the model is empirically analyzed,and the risk assessment of the selected companies is compared.The actual tax assessment results are used to verify the accuracy and effectiveness of the model.Finally,the research summary of the article is made,and the tax assessment of the real estate industry is proposed according to the problems found in the tax assessment process,and then the shortcomings of the model and further improvement directions are summarized.
Keywords/Search Tags:Tax assessment, Deviation value, Real estate industry tax assessment indicator system
PDF Full Text Request
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