The Steel Industry Tax Assessment Model Of L County To Improve Research

Tax assessment is a modern international common means of tax administration.With the gradual deepening of tax reform in China,the level of tax administration is constantly improving,China's tax assessment work has gradually occupied an increasingly important position in the daily tax management.The iron and steel industry belongs to the pillar industry of L county.Whether the tax revenue of the iron and steel industry can reach the receivable or not is related to the stable operation of the finance of L county.With the gradual acceleration of national and local tax consolidation,it is urgent to build a tax assessment model suitable for L County iron and steel industry.The paper takes the construction of a scientific and reasonable tax assessment model for iron and steel industry as the core content.On the basis of defining the scope of iron and steel industry,analyzing the characteristics of L County Iron and steel industry and tax-related risks,a tax assessment model suitable for L County Iron and steel industry is established by using the methods of literature study,case analysis and mathematical statistics.The model includes index system,early warning threshold and evaluation method,and demonstrates the use of the model through case analysis.This paper is devoted to restoring the whole process of the tax assessment model,innovating the index system of the model,scientifically calculating the early warning threshold of the index,and scientifically formulating the tax assessment method,which can be used as a replicable and referential experience for the grass-roots tax authorities to construct the tax assessment model and carry out tax assessment with high efficiency and quality.