The Study Of Tax Payment Evaluation Under The Condition Of Information

Tax payment evaluation, as an effective means of tax management, has played an important role in improving the quality and efficiency of tax collection and management and optimizing the tax collection and administration model. As a newborn thing of the reform of tax collection and management, the development of tax payment evaluation is facing many problems. The biggest problem is how to make tax payment evaluation better in the information environment.Previous tax payment evaluation study focused more on basic theory, and a lot research about the tax payment evaluation index and model stays in qualitative analysis level, which lacking pertinence, and its applicability and maneuverability are not strong. The paper focus on discussing the process of the tax evaluation from the angle of informationalization, especially starting from using information technology to acquire and process the tax-related information. It studies the model of the tax evaluation with the qualitative and quantitative analysis method aiming at the specific industry and taxes. According to the characteristics of the business VAT, which evasion is more serious, the paper introduces the tax payment evaluation index system of business VAT, and applies it to specific tax assessment cases, which testing its practicality. In a sense, this paper makes the feasibility study to the tax payment evaluation work of tax authorities under the environment of informatization.In addition, perfect tax assessment work must base on perfect tax database and specific assessment system. This paper applies the information technology of Data Warehouse and Data Mining to the tax assessment each link on the basis of "information manage tax" idea, and puts forward the thought of tax assessment management information system combining with Enterprise accouting computerization, electronic tax filing, and "the Third Party" networking etc, which provides reference for realizing tax assessment process electronic, ascending tax assessment intelligence and establishing longitudinal and transverse tax assessment information exchange network.