Bromide Industry Value Added Tax Tax Assessment Model Building Research

Tax assessment, mainly in the tax authority, under the leading of contrast and analysis of the data, in view of the taxpayers and withholding agents to declare tax related situation analysis, not only to qualitative, but also quantitatively, and on this basis, the related administration measures for event handling., for the moment, on the premise of the development of computer technology, most western countries are related tax assessment model is established, the systematic to reasonable evaluation of tax payment, achieved good results. Our country’s tax assessment system after some recent years of development, constant innovation in practice, makes the tax payment evaluation work has become increasingly mature and perfect. Based on the\"build the bromide industry value added tax assessment model research\", analyzes the causes of tax assessment, elaborates the history of its development, the status quo of the current tax evaluation at home and abroad a lot, and focused on the actual situation of bromide production enterprises, to analyze the related problems in the value-added tax assessment, evaluation is put forward. In weifang binhai district bromide production enterprises on the basis of the on-the-spot investigation, combined with the tax authority daily management and tax assessment experience, from the tax assessment of the relevant process, will have a selection of evaluation indicators and to evaluate the parameters design in detail, finally constructs the reasonable tax assessment template bromide production industry.First, this paper studies the classical literature review at home and abroad and tax assessment theory, foreign tax assessment was thought to be mainly relies on advanced information technology, the information collected after the entry into the database system, and carries on a comparison of relevant information, based on the mathematical model of tax evaluation index design, this makes the tax payment evaluation way is very simple, in order to improve the evaluation precision. And domestic tax assessment is still in its infancy, most studies focus on the theory, and the combination of theoretical research and practical is not very close, not in theory system, effective guidance to the concrete practice work and guidance. Therefore, the establishment of divisions points tax tax assessment template has strong practical significance.Secondly, based on silver bromide industry characteristics and the present development of industry production, selection of weifang binhai district bromide industry as industry value added tax assessment templates to build objects. By analyzing the status quo analysis of the industry value added tax collection and administration, namely, according to industry characteristics of bromide production enterprises, the production process and the status quo of the production and operation, the change of value-added tax policy and its influence on value added tax management, put forward the bromide production enterprise VAT tax assessment of difficulties and problems.Again, this paper introduces the basic bromide industry value added tax assessment procedure, set up the basic principle of tax assessment template, establishing the main process, based on "based on the problem set index, in view of the index set parameters, collect data for analysis and design method of building templates" of the related concept, the tax authorities in the industry are extracted from the basic problem of the VAT assessment, and accurate selection of evaluation indexes and parameters, in before getting on the basis of a large amount of data, in-depth analysis, ensure the integrity of the measurement and good sex, will eventually throughout these ideas and thoughts to the VAT tax assessment template for this industry. And selected the weifang binhai area some bromide production enterprise, to build the evaluation template has carried on the empirical application, has obtained the good effect.In the end, some conclusions in this paper:in tax administration work at the same time, tax assessment also can produce, the corresponding is a useful complement to tax collection and administration system. To do a good job of tax assessment, can improve the degree of tax compliance of taxpayers, tax cuts to manage risk. To guarantee the implementation of the tax assessment work, to the relevant information of different industry into consideration, such as industry related characteristics, production technology and production processes, so the evaluation model must be established on the basis of different industries and different tax; With the support of computer technology, with the help of information technology, guarantee the smooth completion of the tax payment evaluation, in terms of access to information has to be more and exquisite, and ensure the tax assessment software development on the high quality and high speed, make the content of science and technology can improve tax collection and administration work. This article is based on silver bromide production enterprises to carry out the reform and perfection of tax assessment model, but for other industries, the tax payment evaluation model is also very have guiding significance.