Tax assessment refers to the management behavior that tax authorities make qualitative and quantitative judgments on the authenticity and accuracy of tax returns of taxpayers and withholding agents by using the method of comparative analysis of data and information, and take further collection and management measures. Its purpose is to further strengthen the monitoring of tax sources, reduce tax risks, reduce tax losses, and continuously improve the quality and efficiency of tax collection and management.
Doing a good job in tax assessment is a basic skill of grass-roots tax authorities and management cadres. To carry out tax assessment, we should make full use of all kinds of information, including taxpayer's declaration data and related information data, supplemented by necessary daily inspections, understand the situation, analyze the relationship between the sales (business), inventory, cost, realized profit, realized added value and the value-added tax (business tax) and income tax paid by enterprises, comprehensively analyze the overall tax situation of the industry and the individual tax payment of taxpayers, and find out the laws and problems through analysis and comparison. Combined with the actual development of industry average profit rate, average value-added rate and average tax burden of various taxes relative to their tax bases, a scientific and practical tax assessment model is established to compare taxpayers' tax payment vertically and horizontally, analyze and calculate the gap between taxpayers' actual tax payment and tax payable, evaluate the authenticity of tax declaration and enhance the pertinence of management.
2. Evaluation indicators and their early warning values
Mainly master the meaning, classification, analysis index and the setting method of early warning value of tax assessment index. Tax assessment indicators are the main indicators selected by tax authorities when screening assessment objects and conducting key analysis, which are divided into two categories: general analysis indicators and specific analysis indicators.
(1) General analysis index for tax assessment. There are: main business income change rate, raw material consumption rate of finished products per unit, main business cost change rate, main business expense change rate, business (management, finance) expense change rate, cost expense rate, cost expense profit rate, pre-tax expenditure evaluation and analysis index, main business profit change rate, other business profit change rate, pre-tax compensation loss deduction limit, non-operating income and expenditure increase and decrease, return on net assets, total assets turnover rate, inventory turnover rate, accounts receivable (. The above indicators can be divided into five categories: income evaluation index, cost evaluation index, expense evaluation index, profit evaluation index and asset evaluation index.
(2) Tax assessment is divided into specific analysis indicators of tax types. Set by the national tax authorities and local tax authorities according to their respective collection and management scope. The national tax authorities mainly set up specific analysis indicators for value-added tax, domestic enterprise income tax and foreign enterprise income tax.
Value-added tax evaluation and analysis indicators include: value-added tax burden rate, industrial (commercial) added value analysis indicators, input tax control amount, input-output evaluation and analysis indicators, etc.
The indicators of income tax evaluation and analysis of domestic-funded enterprises include: income tax burden rate, main business profit tax burden rate, taxable income change rate, income tax contribution rate, income tax contribution change rate, income tax burden change rate and so on.
The evaluation and analysis indicators of income tax of foreign-funded enterprises include: the tax burden rate of income tax, the change rate of taxable income, the amount of capital in place, the amount of overseas supplementary income tax, the division of productive and unproductive operating income of productive enterprises, loan interest, the gross profit margin of export sales, the profit rate of asset (property) transfer, the proportion of related export sales, the related purchase ratio, the related transaction amount of intangible assets, the related transaction amount of financing funds, the related labor service transaction amount, the related sales ratio and the related purchase change rate.
(3) Setting methods of analysis indicators and their early warning values.
Local tax authorities can also set detailed tax assessment indicators according to local conditions and the needs of tax collection and management. In tax assessment and analysis, various indicators should be comprehensively used, and the ratio analysis should be carried out with reference to the early warning values of assessment indicators. The early warning value of evaluation index is the arithmetic, weighted average and its reasonable range of change calculated by tax authorities according to macro-tax analysis, industry tax burden monitoring, taxpayer's production and operation, financial accounting and internal and external related information by mathematical methods. To calculate the early warning value, we should comprehensively consider factors such as region, scale, type, season of production and operation, taxes, etc., and consider the average level of various related indicators of taxpayers of the same industry, scale and type in several years, so as to make the early warning value more true, accurate and comparable. The early warning value of tax assessment indicators shall be determined by local tax authorities according to the actual situation.