The Application Research Of Tax Assessment Model In Textile Industry In Promoting The Degree Of Taxpayer’ Conformity Oriented

Tax assessment is a management behavior of Tax authorities by using the methodof contrast analysis of data information, and making a qualitative and quantitativejudgment on the authenticity and accuracy of tax declaration, then taking furthercollection and management actions. In1997, a new model of tax collection andmanagement (based on tax declaration and circumspect services; rely on computernetwork; concentrate collection and focus on inspection) was in full operation. Sometax authorities of province started practice and exploration on tax assessment. In1999,Tax authorities of QingDao formally put forth the concept of tax assessment with trialwork. Until in2005《the Administrative regulation on tax assessment (trialregulation)》, issued by State Administration of Taxation, marked the tax assessmenthas been ruled in systematization and standardization. At present, the tax assessmentwork has been carried out in our country for over ten years, and achieved remarkablesuccess in practice.This paper introduces the origin, development and research status of taxassessment both at home and abroad. And illustrate the causal relationship betweenthe tax assessment and tax conformity. Analyze the economic status of the textileindustry and the status of tax collection and administration. At the same time make afield investigation on the tax payer of the whole textile industry in the county, andacquire detailed information of the whole process of production and management intextile industry through various ways. Build a workable value added tax assessmentmodel in textile industry using scientific method by analysis of the financial index incompany. And apply the assessment model to H textile Company in HuaRong county.This articles is divided into six parts: the first part is an introduction; the second partis the theoretical analysis of tax assessment; the third part is the analysis of currenttax collection and management in textile industry; the fourth part is exploring how tobuild tax assessment model in textile industry---take value added tax for a example,which is the core of the article; the fifth part is the application of the tax assessmentmodel—take textile companies in HuaRong County for example; The last is theconclusion. The Construction of tax assessment model is keystone and difficulty ofthe paper, and also is the innovation of the paper. The construction of tax assessmentmodel and the promotion of tax conformity in textile industry can be used for reference in other trades and other types of tax, and also have important significancefor promoting tax conformity.