Research On The Optimization Of Tax Assessment Under The Background Of Information

Tax assessment is a kind of international tax administration,tax authorities is using the method of monitoring the matter for the taxpayer to fulfill tax obligations of supervision,it is the performance of the monitoring of tax sources before the declaration of the function of the collection of links,it is to strengthen the tax administration,and can help reduce the risk of tax payers,tax compliance promotion of taxpayers however,in practice,in the face of numerous evaluation object,the evaluation sample mass,assess the situation of subject quality of the collection,processing,analysis,need a large number of tax related information work,the traditional manual operation cannot be on today's tax assessment business requirements.With the computer information technology,the establishment of data model and evaluation index of industry recognition,evaluation,and targeted to take effective measures for the tax administration,has become an important subject in the exploration of the three tax system has epoch-making significance in the tax management,most of the previous research on tax assessment is from the analysis of tax assessment theory and financial perspective,this paper introduces the basic content of the tax assessment and tax information,under the background of information,analyzes the specific cases are assessed by means of informatization,and summarizes the advantages from the case of tax assessment in the context of information technology and shortcomings,and put forward the policy and suggestions.This paper is divided into 5 chapters.The first part is the introduction,which discusses the research background and significance of the topic,the domestic and foreign research review,research ideas and framework,research methods and innovation.The second part introduces the main methods and basic processes,some related concepts of tax assessment and the current tax assessment of the development process of China's tax information,tax assessment and tax assessment information summary,the main tool supporting effect of information on tax assessment.The third part introduces the case of A company's tax assessment in the context of information technology,a detailed description of the process of assessment,through the analysis of tax related issues,the final success of the tax return.The fourth part introduces the A company tax assessment brings results,problems and implications,such as access to third party information is difficult,the evaluation index system is not reasonable,the evaluation information in software has not achieved the national sharing of data using the depth is not enough.In the fifth part,the author puts forward the idea of perfecting our country's tax assessment.Put forward several suggestions: to perfect the third party information,reasonable tax evaluation index set,tax data relying on big data from the data analysis tool depth analysis,improve the tax assessment software.