Research On The Tax Payment Assessment Index On Financial Indicators Of The Automobile4S Industry Value-added Tax

Tax payment assessment is an internationally accepted tax management system.It is not only an important measure which can be used for strengthening taxexpropriation and management, reducing tax risk by the tax authorities, but also afinancial management method that can help campany to improve its financialmanagement and reduce tax-related risks. With a decade of development, our taxpayment assessment has made great progress, while it still has some problem anddficiency: some aspects of it need further perfection and reinforcement, such asorganizational framework and appraisal procedure. With the rejuvenation program ofthe auto industry puting into execution in recent years, the scale of motor4S industryhas developed rapidly. However, its taxation didn’t increase at the same time: taxburden is distinctly lower than other industries, tax declaration is in a seriouscondition that is at zero or negative, and as a result a certain tax punishment risk iswidespread. For the complexity and closeness of motor4S industry, the paymentassessment about value-added tax is likely to become a mere formality, the taxexpropriation and management also has some loophole and enforcement risk. In thiscontext, the research of the evaluation index and pattern of value-added tax of theauto4S industry can strengthen the value-added tax collection and management ofauto4S industry. Furthermore, it helps the enterprises to reduce the tax risk andregulate its the financial behavior. And it also gives a positive reference for otherindustries and tax assessment of other taxes.Relying on the Game Theory, Risk theory, Tax compliance Theory and thefundamental theory of financial analysis, using a combination of theoretical analysisand data analysis, and combined with industry operation status, this article analyzesthe status quo of tax assessment of the auto4S industry from data development,utilization and sharing, degree of indicators to improve and professionalcompetence of tax assessors. Based on the status quo analysis above-mentioned, itdesignes the evaluation index system of value-added tax of the auto4S industry fromfinancial indicators. Furthermore, based on the intrinsic linkbetween the various indicators, it build Tax burden comparison analysis model,Revenue structure assessment model, Vehicle sales and profit analysis model andMaintenance of business profits assessment model. Finally, the system and the pattern is used to assess the situation of taxpaying of Feng Shun company, finding that ithas some problem, confirming the scientific and practical of the index systemand model effectively. Among these, the designing of auto4S industry index system isthe emphasis, difficulties and innovation of this article.