First, based on man-machine combination, it can effectively improve the accuracy of finding doubts, so as to conduct targeted interviews. For the development of tax assessment information management system, the finer the industry division, the more accurate the assessment warning value and the higher the accuracy of finding doubts. However, due to the variety of industries in which taxpayers are located, the types of products in the same industry are different, the main business and part-time business are different, and the operating methods and operating results are different, it is difficult to accurately divide industries. Therefore, the results of computer comparison must be further analyzed by appraisers to improve the accuracy of finding doubts and lay a good foundation for the next interview.
Second, based on the combination of pre-assessment and post-audit to effectively improve the accuracy of audit case selection and realize the benign interaction between tax assessment and tax audit. Tax assessment is mainly based on evaluation and guidance, and mainly adopts methods such as audit, calculation, analysis and investigation. It is the management service link of tax revenue, and only finds and handles the declaration errors that are not subjective and intentional or do not constitute tax evasion. Due to various reasons, the accuracy of tax inspection is low. The combination of pre-evaluation and post-evaluation can play a complementary role. In the process of assessment and guidance, relevant clues such as suspected theft, evasion, fraud, and tax refusal will be handed over to the inspection department in time for evaluation and investigation. In addition to special inspections, inspection departments should generally follow the principle of no inspection and no evaluation. It is necessary not only to deal with and punish tax violations, but also to reflect the problems and deficiencies in tax collection and management to the tax collection and management department in time through strengthening case analysis, so as to investigate and promote management.
Thirdly, based on the combination of daily assessment and professional assessment, improve the accuracy of parameter indicators and early warning values, and make tax assessment more professional and systematic. Tax assessment should be divided into daily assessment and professional assessment, and two-level assessment management mode should be implemented, namely, daily assessment of tax administrators and professional assessment of staff of assessment firms. Tax administrators are in the front line of tax collection and management, and are familiar with the basic situation of enterprises under their jurisdiction. The daily evaluation of tax administrators mainly focuses on the evaluation of tax declaration, invoice management, new business households, general business households and sporadic tax source households, and provides suggestions for the correction of parameter indicators and early warning values to professional evaluators. Professional evaluation is carried out by the specialized personnel of the specialized agencies (management departments or comprehensive business departments) responsible for the evaluation work of each bureau. Professional appraisers have high knowledge of taxation, finance and computer application, can focus on the evaluation of key tax sources and key industries, and are responsible for determining parameters and early warning values.
Four, on the basis of the combination of desk evaluation and field evaluation, to further improve the accuracy of determining the object of collection and management. Tax assessment is mainly based on desk assessment and analysis. The so-called desk evaluation is based on various tax information, financial information and invoice information. Declared by the taxpayer, compared with the preset parameters and early warning values by computer to find out the doubts. Due to the lack of a deeper understanding and explanation of taxpayers, appraisers are often difficult to verify and judge, and the evaluation level is superficial. Therefore, desk assessment can be combined with on-the-spot assessment, and some taxpayers with outstanding doubts can be selected for on-the-spot assessment, so as to dig deeper problems and further determine the object of collection and management.