Issues Of Enterprise Tax Assessment Under Informatization

Tax assessment is playing an important role in the modern tax collection and management. Tax assessment for improving the quality of tax collection management, improve the system of taxpayer and tax departments to supervise the mechanism to promote the scientific, fine development-has a positive significance to promote. In western developed countries, the development time of tax assessment is relatively long, and on the whole, the study of tax assessment is more profound, and the effect is more obvious. Especially in western countries, the means of information, data exchange and analysis technology, index selection and design, extracted cases, taxpayers of the talks, relevant intermediary institutions development are in the gradual development has been perfect and mature.Correspondingly, the development of tax assessment in China is relatively slow. For a long time, the focus of China’s tax in the collection process, tax staff most of time is for corporate audit the preliminary and qualifications, tax assessment of the origin of late, short development history, later growth period is not very smoothly. Now, whether it is from the institutional quality index, use or other defects, development of various provinces and cities and regions is uneven, relatively standardized file has not issued, which makes the tax assessment of the overall distribution, evaluation quality needs to be improved. Therefore, we need to face learning, and the lack of tax assessment for the timely summary, so that the real tax assessment in our country to play its advantages, promote the harmonious and stable development of the tax revenue.At the same time, under the background of the modernization of the tax and big data, with the tax assessment has been paid more and more attention, with use of the means of information technology, assess the required data sources, data processing means is gradually enriched and perfected, bringing all kinds of favorable conditions, obvious is in the tax assessment cases selection and post analysis, for its smooth development created favorable conditions.Not only that, in recent decades, thanks to the development of information technology, economic and social development has become increasingly complex and diverse, which directly led to changes in the field of. Affected by this, the tax authorities in some developed countries began to use the computer, with the help of information technology, combined with the concept of modern management, the innovation and reform of the collection system of tax administration. Excellent management experience in some of the best countries has the typical role model, such as Singapore, Britain, Germany, the United States, Japan and other developed countries take desk audit, the audit office "and" evaluation "," computer verification "and so on. This also from another point of view that tax assessment is increasingly becoming a daily tax collection and management means, to provide a new perspective for the work of the tax authorities.Early in developed countries the tax collection and management system for tax assessment for tax assessment laid the foundation of actual operation, the more famous is Japan Germany tax audit system, the plea deal flow in the Anglo-American law system, as well as South Korea, Japan has the use of administrative guidance system. Above tax audit scope broad, its definition has broad sense and narrow sense. From a broad sense, it refers to the associated subject from different taxation in-depth anatomy on economic activity; In narrow sense, for taxpayers to declare tax assessment is only including tax department is the certain analysis and evaluation; Administrative guidance is a system used by Japan, South Korea, with the rapid development as the background. Through the administrative guidance, the government and the enterprise is likely to mutual benefit, the greatest degree of meet the requirements of the development of the modern market economy. Described above three kinds of system is the origin of the western society gradually tax assessment and the prototype, the basic idea of the system, to the late development of tax assessment laid a theoretical and realistic.Influenced by foreign tax management concept and the gradual development of tax assessment, experts and scholars of our country and also began to pay attention to tax collection and administration department and pay attention to tax assessment, the idea is also established in tax work, thanks to this, our country’s tax assessment system is established.As an effective means of strengthening the management of tax sources, at present, our country’s tax assessment is usually use taxpayer declare data, compared with other data analysis, qualitative quantitative verification of the declaration of authenticity, accuracy and based on the results of verification follow-up means of tax collection and administration.On how to position tax assessment, tax assessment between daily report and the tax inspection, role similar to the "filter". By taxpayers filing data real reasonable accurate analysis, with the auditing means to correct errors in the taxpayer in the tax behavior, the effective management of real-time and comprehensive taxpayers and tax behavior, the purpose is to strengthen the reporting accurate, fully promote the improvement of tax collection and administration. It is the history of tax and tax work of a landmark leap, promoted the scientific tax management, information technology, refined.This article starts from the tax assessment of the basic concept, first review different developed countries, tax assessment of development and comparative analysis the advantages and disadvantages, and then compare our country tax assessment process, combined with the retail industry, combining with tax assessment in the development of Suzhou, with in practical cases, analysis, for tax assessment of development put forward countermeasures and suggestions for improvement.