The Research For Tax Assessment Of Value Added Tax In Steel Industry

The region of Ningyang county is one of the main producing areas of steel ball in our country, Ningyang county has been evaluated for “the hometown of steel ball in China” by the national, the steel industry cluster of Ningyang has been listed in “the industrial clusters in Shandong province” and “the biggest ten industry cluster in Tai’an City”. By the end of 2014 the number of the steel production enterprises and individual household had been reached to 350 in the county, with an annual output of 400000 tons of all kinds of steel balls, export of 160000 tons, the sales income had been reached to 7.2 billion yuan, the contribution to the profit tax had been reached to 740 million yuan, which absorbed labor force of more than 34000 people.Through carrying on tax assessment based on the taxpayer tax-related data information for a wide range of collection, science and comprehensive desk analysis, the taxpayer’s tax suspects can be discovered timely, and by conducting the tax assessment, The tax authorities can supervise and urge the taxpayers to check their lists correctly, then build a barrier in order to prevent loopholes on tax management, eventually to achieve the goal on which to promote the quality and reduce the cost of tax management.In practice, when the overall economic scale and speed of the Ningyang county has been developed rapidly, on the contrary the tax increase are much less, the steel industry’s tax contribution ability is actually “down”, which account for nearly three-quarters of VAT structure steel industry as the most important factor. Strengthen to the VAT tax assessment in the steel industry as the main content of tax collection and administration is very urgent. But looking from the current practice, due to insufficient details, the selection of evaluation index assessment method is not exquisite, the information acquisition planning is insufficient and so on, the overall effect of VAT assessment work in the steel ball industry is not obvious, which affected the tax evaluation work tremendously.Therefore, it is necessary to review the development of tax assessment process, to review and summarize the tax payment evaluation theory researched at home and abroad, in order to guide the practice of deepening VAT tax assessment in the steel ball industry, we should collect a widely range of data combining with the tax situation of the steel ballindustry of Ningyang, throughing scientific index selection and parameters setting, innovating methods of work, constructing a more scientific and effective VAT assessment templates of steel ball industry.