A Study On Optmizating The Vat Assessment System Of Lianyungang State Tax Bureau

As the first city of the new Eurasian Continental Bridgehead, Lianyungang City is meeting a new development opportunities with the boost of the country strategy "One Belt One Road ". The economy is developing and the tax revenue has increased gradually. Meanwhile, the tax loss is more and more serious. In order to improve the level of tax administration, strengthen monitoring of tax sources, Lianyungang State Tax Bureau has established a series of tax assessment standard and carried out the tax assessment actively under the guidance of Jiangsu province State Tax Bureau. However, a lot of problems are found in the process of the VAT assessment. Tax assessment is an effective method of the tax management of tax monitoring. It can enhance the degree of tax compliance. It is helpful to strengthen the tax source management and reduce the tax loss. It also can reduce the costs and improve the quality and efficiency of tax collection and management. The VAT income is the main source of State Tax Bureau. Therefore, it is meaningful to study the optimization strategy of the VAT tax assessment system in Lianyungang State Tax Bureau under the new situation.Based on the above reasons, it is necessary to study the VAT assessment related theory and use the methods such as literature review, inductive analysis, field survey and empirical research. Studying the status of the VAT assessment system of Lianyungang State Tax Bureau can find the problems in the system, for example, the VAT tax assessment positioning is not clear, the process is not up to standard and the quality is not high. The reasons are tax assessment method system, index system, information sharing, work flow, organization and staffing exist flaw. The paper put forward some suggestions on the base of the use for reference on the successful experience of developed countries such as Australia, Singapore and America, domestic cities such as Wuhan City, Wuxi City and Daye City. First, using the statistical methods, mathematical models and financial analysis methods to improve the methods system. Second, setting up a scientific tax evaluation index early-warning value and strengthening the correlation among indexes to optimize the index system. Third, determining the evaluation object and the importance of desk-analysis reasonably to improve the tax assessment process. Fourth, Accelerating the construction of information sharing platform and intelligent software applications to expand the evaluation of information channels. Fifth, Setting up the tax assessment agencies and personnel. Sixth, Strengthening the construction of the tax credit system. Then, the application value and real value can be given expression to the paper.