Research On Application Of Added-value Tax Assessment Model For Woven Garment Manufacturing Industry

Tax assessment method is widely used in tax administration in the world.The implementation of tax assessment by tax authorities is not only helpful for timely screening and checking whether taxpayers have problems,improving the efficiency of law enforcement and reducing the risk of criticism,but also helpful for guiding taxpayers to form a sense of paying taxes in accordance.This paper takes the garment manufacturing industry as an example,studies the VAT tax assessment model for this industry,and gradually extends to other industries and taxes,and builds a tax assessment model based on various industries.This will help taxpayers to carry out tax assessment more efficiently and accurately,create a good tax environment,urge taxpayers to pay taxes honestly,and form a higher awareness.Firstly,the paper summarizes and analyses the process of tax assessment in China,and compares the existing research situation at home and abroad.Secondly,the production process and industry characteristics of the woven garment manufacturing industry are studied comprehensively,and the relevant situation of VAT collection and management and tax-related management is grasped.Bases on it,the paper focus on analyzing the difficult points of tax assessment,perfects the existing industry model and constructs the VAT tax assessment model which is in line with the industry characteristics.Finally,taking the enterprises of woven garment manufacturing industry as an example,the paper validates the VAT tax assessment model,seriously considers the practical problems of the model,and puts forward the model improvement suggestions from the perspective of improving tax assessment.Establishment and optimization of VAT assessment model based on woven garment manufacturing industry is the innovation point of this paper.The model is mainly based on the evaluation and calculation of energy consumption,input-output ratio,VAT tax burden and employment.By setting the VAT tax burden rate,the evaluation parameters such as material consumption per unit product,the daily output of each flat car,the electricity output per kilowatt hour,and the coefficient of the lightness are established.Based on the input-output analysis method,the salary measurement algorithm of the ironing department,the equipment production capacity analysis method,and the measurement algorithm for electric energy consumption,the models established by the above four evaluation methods.Based on this model,the first-line tax source managers can accurately and intuitively identify the tax-related doubts in the industry,urge the enterprises to self-check and self-rectify,and comprehensively improve the tax compliance of the enterprise.