A Study On Index System Of Tax Assessment And The Applying In Logistics Industry

Alongside with the development of economy, our tax revenue increase rapidly, so the tax authority urgently need an effective management means, which not only can scientifically identify the the truthfulness and accuracy of taxpayer's declaration to prevent the act of evading taxes, but also caneffectively connect tax declaration, tax collection and tax inspection, to improve the level of tax source monitoring and the efficiency and quality of tax administration. Under this background, tax assessment as a scientific tax management system was introduced and promoted. Because China's tax assessment is still in the starting stage, assessment for most enterprises are still stay in the use of general indicators. These indicators can be widely used in so many industries, that they aren't with strong pointed to make an in-depth tax assessment. In the process of replacing business tax by VAT, logistics industry is an emerging industry, there aren't many research on indicators of tax assessment about this industry, so this subject has important research value.This thesis first introduces current situation of tax assessment in home and abroad, on the basic of this, it systematically analyzes the concept and characteristics and function of tax assessment. Then it introduces the main feature and policies on logistics industry. After theoretical research focusing on analyzing the characteristics and defects of the current tax evaluation index system, it builds a more targeted and practical tax assessment index system of logistics industry. Finally, using this new tax evaluation index system, it carries an empirical analysis on a logistics enterprise tax assessment, which proves the tax assessment index system is practical.The article adopts the form of the combination of theoretical analysis and empirical analysis, from abstract to concrete, makes every effort to provide reference for logistics industry tax assessment. Although the practicality and feasibility of the system has been proved, in view of the characteristics of the logistics industry's fast development, the index system needs to be constantly adjusted and perfected, to make it better use in the practice of the tax assessment work.