The Enterprise Income Tax Evaluation Reasearch Of Retailing

Along with the developing of market economy in China,the problem of tax evasion is severe and the means of tax evasion are indirect.It cause a loss to revenue.Imposing enterprise income tax is difficult,and there are all kinds accounting of enterprise income tax,and enterprise income tax is an important source of revenue in China.The retail format is complex,so it increase the difficulty of the tax collection and administration.Tax assessment as a new way of tax management,it improve the efficiency and quality of tax collection and administration.The information technology is widely used in financial accounting,the accuracy of the traditional tax assessment is hit.Therefore,how to use tax data to analyze deeply,and form a enterprise income tax assessment system for a particular industry.It has become a serious subject.Firstly,the paper introduces the domestic and foreign literature.The related study include tax compliance,tax assessment system and model.Nowaday,it is concluded that the insufficiency of enterprise income tax assessment system.Then it summarizes concepts and basic theory of enterprise income tax and the tax assessment.According to the characteristics of the retail industry and tax regulatory difficulties related to the enterprise income tax,it puts forward to establish a more complete idea of evaluation system of index.Secondly,the paper elaborate the core,it is the process that author construct the enterprise income tax evaluation system of index about retail industry in detail.Above all,according to the selecting principle of tax evaluation index,and it combine the characteristics of the retail industry,the paper chose some indexes from four main ways.They are tax affairs,income and cost,profit ability and operation ability.When it construct the enterprise income tax evaluation system of index,using analytic hierarchy process determine weight of indexes.According to a questionnaire survey to the tax man,the author determined the preference degree of attention,and summarize the result of the investigation.Counting every index weight of indicator level about rule level and every index weight of rule level about rule object level can get every index weight of indicator level about object level.Then according to the weight of indexes,using synthetical scored method to get the score of index.The reference values are drawn up in accordance with the industry average.The reference values are in contrast to the value indexes that are counted by taxpayers’ information,and ascertaining the score of indexes is the base on degree of deviation between the value indexes and the reference values.The composite score could be used to assess the real tax situation of the object.The paper select three yours of financial data about company C for the case study of paper.These data are used to enterprise income tax evaluation system of index about retail industry for deep computing,and conclusion is base on the composite score of company C.The tax man combine the actual situation of company C,and analyze the doubtful point and its reason.The tax man can adjust the ratal of enterprise income tax and make a subsequent processing.The case study can verify the effectiveness of the system.Finally,there are four aspects that are proposed to improve the availability of enterprise income tax assessment system.The author summarize the conclusion of study and rethink the defect of paper,then make vision of the future.