Research On The Construction Of Value-added Tax Assessment Model In Corrugated Board Industry

Tax assessment is an internationally common means and method of tax administration.When the tax authorities seriously carry out the tax assessment work,they can timely discover the problems existing in the taxpayers,reduce the risk of enforcing the law,and raise the taxpayers' awareness of tax payment in good faith.It is of great significance that this paper studies the tax assessment model of value-added tax in corrugated board industry,and takes it as a breakthrough to extend it to other kinds of taxes and other industries,and to establish a tax assessment model of tax classification in different industries,which can improve the accuracy and timeliness of tax assessment of tax personnel,improve taxpayer integrity tax awareness,and create a good tax environment.First of all,this paper summarizes and analyzes the development of tax assessment in China,and expounds the current research situation at home and abroad.Secondly,through the detailed investigation and analysis of corrugated paperboard industry,the characteristics of the industry,the production process,the key points of tax-related management,the situation of value-added tax collection and management are deeply controlled.Then based on the analysis of key tax-related factors,the model of value-added tax assessment for corrugated board industry is constructed.Finally,we select the corrugated board industry enterprises to verify the value-added tax assessment model,think about the existing problems of enterprises,put forward relevant industry recommendations,and then put forward policy recommendations for tax assessment.The innovation point of this paper is to establish a value-added tax assessment model for corrugated board industry.The model is based on the tax burden ratio indicators,input-output ratio indicators,energy consumption measurement indicators and other assessment indicators,by setting the tax burden ratio of the VAT,the input-output ratio of the liner,the input-output ratio of the inner liner,the input-output ratio of corn starch,power consumption per unit of corrugated cardboard and other evaluation parameters,whose main body is established by the method of input-output calculation based on raw material paper,the method of input-output calculation of corn starch,the method of electrical energy consumption calculation and the integrated use of the above three kinds of evaluation method.Using this model,front-line tax source managers can intuitively and accurately find the suspicious tax-related problems of corrugated cardboard manufacturers,and can effectively promote the suspicious manufacturers to check themselves and improve their compliance with tax laws.This paper takes the opportunity of setting up the assessment model of VAT in corrugated board industry,combs the current situation of VAT collection and administration in corrugated cardboard industry and the lack of tax assessment.Through the consideration of the application cases of the model,the tax authorities should set up a complete professional management organization of tax assessment,rationalize the relationship between tax assessment and tax inspection,improve the collection system of tax assessment data and information,intensify the follow-up management of tax assessment,and improve the overall quality of tax source management personnel.It is concluded that the tax assessment is an important link between the tax declaration and the tax inspection.It is beneficial to close the relationship between tax collection and payment,improve the quality of collection and management,and the evaluation template of the industry is its effective means.