Perfection Of VAT Tax Assessment And Its Application In Antimony Smelting Industry

Tax assessment is a general international tax management system, whichoriginated from the tax audit system of western countries, Tax assessment is also animportant management measures and service means, which is based on a modernservice-oriented relationship between the tax bureau and taxpayer, and has beenwidely promoted and applied in many countries. With the development of taxassessment, tax assessment is not only the means of strengthening tax collection,optimizing taxation services and deducing taxation risk, plugging taxationshortcoming, but also the effective way of regulating and servicing the taxpayers topaying tax. More than the mentioned, tax assessment is a financial management toolthrough which enterprises enforce financial management, standardize the taxationactions, improve tax compliance, reduce tax-related risks, and establish a good taxcredit.This paper relies on the theory of tax compliance and tax assessment effect, andfocuses on China’s VAT tax assessment and the problems in VAT tax assessment. Thepaper put forward the VAT tax assessment methods, assessment procedures andimprovement and optimization of evaluation indicators. The paper set a VATassessment example about antimony smelting industry. According to production andmanagement features, combined with the company’s financial indicators, the papersets up a VAT tax assessment model, and uses the model in a real tax assessment caseof antimony smelting industry, and achieved good results. Antimony smelting industryVAT tax assessment model’s building is not only full of importance and difficulty, butalso of innovation. This paper on China’s VAT tax assessment and its application inantimony smelting industry research, which aims to solve our country main taxesprevailing tax issues, At the same time, the building of the model of an antimonysmelting industry VAT tax assessment has a positive reference to other industries andother taxation forms’ assessment.