Research On Value Added Tax Assessment Of Coal Washing Industry

Tax assessment is a kind of tax collection and management means in tax.The assessors use the collected tax related data to make qualitative and quantitative judgment on the accuracy,authenticity and timeliness of tax declaration and payment by the procedures of desk analysis,interview,evidence proving and field investigation,and then implement a series of tax collection and management measures based on the judgment results.As an important means of tax collection and management,tax assessment enhances the ability of tax source monitoring and improves the quality of tax declaration.The coal washing industry is one of the important industries in Baotou.By the end of2019,there are 260 coal washing enterprises in Baotou,with an annual output of 5 million tons of various coal washing enterprises,a sales revenue of 6.5 billion yuan,a tax contribution of 640 million yuan,and employment of 28000 people.It plays an important role in the economy of Baotou.During 2015-2019,the coal washing enterprises in Baotou developed rapidly,but the growth rate of tax revenue inflow was significantly lower than that of the industry.The relatively low growth rate of VAT inflow was the main reason,so it is very necessary for us to carry out VAT tax assessment in the coal washing industry.However,from the practice of value-added tax assessment of coal washing industry in Baotou City,there are still some problems such as difficulty in obtaining energy consumption data,extensive assessment methods,imprecise assessment indicators,and lack of professional assessors,which ultimately lead to the low efficiency of value-added tax assessment of coal washing industry in Baotou area,the low warehousing rate,and the overall effectiveness,affecting the efficiency of tax assessment Effective play.Under the above background,combined with the characteristics of simple production process,single finished products,fixed by-products,and difficult to fake energy consumption(power consumption)data in the coal washing industry,a tax assessment template focusing on VAT negative rate index,power consumption data index,raw material consumption index and by-product ratio index is constructed.After the template is constructed,Baotou city is selected as a representative city To verify and build a good evaluation template.This paper summarizes the problems existing in the value-added tax assessment of the coal washing industry,draws on the typical international tax assessment experience,combines with the actual situation of the application of the template,and puts forward corresponding improvement measures and suggestions to plug the loopholes in the collection and management of the value-added tax of the coal washing industry and improve the quality of the value-added tax assessment of the coal washing industry.