Tax assessment work summary

Article 1:

Since the beginning of this year, we have insisted on tax assessment as an important starting point and key project to strengthen tax collection and management and promote the “Development of Environment Optimization Year” activities, actively explore and deepen practice, and continue to build a “special tax assessment in accordance with the requirements of the Municipal Bureau. Institutions, a professional assessment team, a set of tax assessment practices, a set of assessment assessment incentives, a set of scientific tax assessment methods, an industry tax assessment model, a benign interaction mechanism, "seven one" tax assessment standardization system Worked and actively participated in the city's 2019 tax assessment work, which played an active role in further strengthening tax source management, improving the quality of tax collection and management, reducing tax risks, and reducing tax losses. It realized the integration of tax assessment management and standardized use of documents. Respond to the goal of teamwork. The tax assessment task was successfully completed, and the annual risk release rate, response rate, completion rate, and rate of change reached 100%. Looking back at the work in the past year, we have mainly done the following work.

First, build a platform to ensure that the tax assessment work is targeted

At the beginning of the year, according to the specific requirements of the implementation plan of the “Seventh One” tax assessment standardization system, combined with the actual situation of the Bureau, we strengthened the organization and leadership of the tax assessment work and formulated and issued the Danjiangkou City State Taxation Bureau. “Implementation Opinions on the Construction of the “Seven One” Tax Assessment Standardization System”. First, a special evaluation agency, the Tax Assessment Section, was established to assess the organization and implementation of various tasks. The second is to set up a tax source risk analysis and monitoring center, set up a professional evaluation team of 30 people, and formulated the "Work System of the Taxation Risk Analysis and Monitoring Center of the State Administration of Taxation of Danjiangkou City", and held a work meeting on a quarterly basis to arrange the work. To sum up, the “five unifications” of tax assessments should be carried out in strict accordance with the requirements of “unified monitoring of tax sources, unified release of tasks, unified regulation of responses, unified feedback of results, and unified evaluation of performance”, and centralized management of risk tasks, all tax source risks. The response task must be released through the system. The Municipal Bureau of Tax Source Analysis and Monitoring Center is responsible for coordinating tax source risk management and guiding coordination of risk response. The leaders of the bureau personally grasped, and the management departments specifically grasped and implemented the responsibility system for implementation at various levels. The third is to set up an evaluation team, select 30 comrades with high business level, rich work experience and strong comprehensive quality, and full-time or part-time tax assessment work, which provides organizational guarantee for the smooth development of tax assessment. The fourth is to establish an assessment system for assessment work, including the tax assessment work in the daily assessment work of the bureau, clarifying the reward and punishment measures, and in accordance with the requirements of the construction of the talent team, issued the “Dance of the State Administration of Taxation of Danjiangkou City on the prevention and control of tax risks. Implementation Measures for Talent Selection. The above measures have built a comfortable and comfortable platform for tax assessment.

Second, make overall arrangements to ensure that the tax assessment is methodical

In order to do a good job in tax assessment in 2013, we combined the work points formulated by the municipal bureau at the beginning of the year to determine the working ideas for the whole year: to fully play the role of the risk early warning management system, and to include the phased assessment work through the early warning data of the system response. The mandatory assessments arranged by the higher authorities are used as the key evaluation tasks. The abnormal data households provided by the relevant business departments and sub-bureaus are included in the daily assessment tasks and reported to the Ten Commands to achieve the overall arrangement of the assessment tasks, ensuring that the assessment work is carried out in an orderly manner. In 2019, a total of 345 risk response tasks were issued, and 345 households were tasked. Among them, there are 50 households with one or two risks, 3 households for transfer inspection, and 295 households with third and fourth levels of risk. In the whole year, a total of 2.34 million yuan of value-added tax was received, with an income tax of 5.23 million yuan, a late payment of 589,800 yuan, and a loss of 21.31 million yuan. The company successfully completed the annual risk response task and achieved the goal of Work objectives of evaluation and promotion, evaluation by evaluation, and evaluation by evaluation. .

Third, pay attention to training, and pressure the tax assessment personnel to "charge"

In response to the new situation of the tax assessment work responsibilities and personnel adjustment changes of the bureau, at the end of the year, we conducted business training for the evaluation team members, which further improved the comprehensive theoretical quality and practical experience of the team members. The training was led by the Tax Assessment Department. The focus was on tax assessment related procedures, use of documents, risk system operation, risk prevention and control assessment, and the relationship between financial statements and returns. They were explained in detail one by one; In the form of the meeting, the tax assessment team members have strict requirements on the work style, work quality, job responsibilities, party style and clean government. In addition, they actively participated in various training and other related activities of the higher authorities, and further improved through training and study. The comprehensive theoretical qualities of team members.

Fourth, the standard program, unified tax assessment procedures

Since the beginning of this year, the Tax Assessment Section has clarified and unified the relevant work requirements, and standardized and unified the daily management of the assessment by standardizing the evaluation procedures according to the tax assessment work procedures. The first is to unify the tax assessment work plan. In order to avoid duplication of work and improve work efficiency, this year, the bureau will manage the tax assessment work, and clarify whether the assessment task of the superior arrangement or the assessment work carried out by the bureau according to the work needs, and the work plan of the tax source management department is unified. , release the assessment task. The second is to unify the tax assessment documents, clarify the reference files for daily tax assessment work, and require all units to strictly refer to the provisions of the daily assessment files issued by the higher authorities, and standardize the use of tax assessment work documents. At the same time, for the unified use of tax assessment methods, the implementation of a unified electronic template for tax assessment, unified case code, so that tax assessment work is more standardized. The third is to standardize the tax assessment file, standardize the production of the law enforcement file, and standardize the production of the evaluation document to ensure that the tax assessment document is standardized. Implement cross-evaluation to improve the quality of evaluation In order to avoid the tax administrators' own assessment of their own management, and the resulting drawbacks, we have implemented a cross-assessment of the management of the team members, which further improved the evaluation of quality.

V. Risk reminding, to achieve policy promotion, tax source management, tax assessment

The tax assessment is a taxation agency that conducts a qualitative and quantitative analysis of the taxpayer's current tax return through the desk review, promptly discovers “suspicious points”, and adopts further collection and management measures to urge taxpayers to correct errors, thereby effectively reducing tax risks and ensuring taxpayers. The quality of tax returns has greatly reduced the loss of tax. Risk reminders play a role in promoting policy publicity, tax source management, and tax auditing. This year, the superiors issued a total of 295 third- and fourth-level risks. We distributed the third- and fourth-level risk taxpayers generated by the risk system to each branch through the system, and the sub-bureaus issued reminders to respond to the handling work; Reminder Notice and Risk Warning Service Feedback Form. For taxpayers who cannot rule out risk doubts, taxpayers who need to make tax assessments are required to report to the Tax Assessment Section in a timely manner, and then organize team members to conduct tax assessments in accordance with the Code of Practice for the Prevention and Control of Tax Source Risks of the State Administration of Taxation of the Shiyan City. In the past year, through the risk reminder, taxpayers have independently checked the tax payment of more than 450,000 yuan.

In summary, reviewing the work situation in the past year, the experience given to us is:

First, tax assessments further strengthen policy advocacy. In the tax assessment, we actively promote service-oriented assessments, require taxpayers to explain and explain doubts through letters or interviews, and provide opportunities for face-to-face publicity with taxpayers, which also plays an important role in rationalizing the relationship and establishing the team image. .

Second, tax assessment has further promoted tax source management. Through tax assessment, the bureau formed an industry management approach and established an evaluation model for beverage manufacturing, which enabled digital monitoring and dynamic monitoring of tax sources, strengthened tax collection and management capabilities, and improved tax source monitoring.

Third, through tax assessment, tax inspection work has also been promoted. Tax assessment and tax audit are both important means and important links in tax collection management. There are commonalities and individualities between the two. Through the tax assessment, taxpayers are provided with a “buffer zone” due to tax-related risks arising from misunderstood policies and improper operations. The focus of tax auditing has shifted to combating tax-related crimes and maintaining the tax environment, thereby improving the effectiveness of tax audits.

Sixth, the existing problems

Tax assessment source lacks approval program

The information release of the risk platform in Hubei Province and the tax assessment work assigned by the higher level are in the process of the task, lacking the summary of the “Tax Assessment Work Task Book”, and there are no relevant procedures such as the signature of the manager and the approver, resulting in a lack of risk response. Serious.

The desk analysis table has no substantive meaning

The current "tax assessment desk analysis table" involves the supply, production, sales and other aspects of the enterprise, and the content is complicated. Many evaluators have been perfunctory about the completion of these figures, and these data do not directly reflect the tax-related doubts declared by enterprises.

The strength of team members needs to be further strengthened

At present, there are more than 30 members of the tax assessment team, but only 4 people are directly involved in tax assessment. Most of the team members are multi-faceted, and the energy invested in tax assessment work is very limited, which affects the quality and efficiency of tax assessment work to a certain extent.

Tax assessment is not deep enough and quality is not high

According to the relevant regulations, the "Tax Assessment Work Report" should include the basic information of the enterprise, object determination, desk analysis, interview evidence, field verification, assessment and identification, regression analysis, management recommendations and other relevant content. However, carefully checking the evaluation files, the number of files that can be sorted according to the above steps is very small; some team members are not enthusiastic about their work, complaining and coping with the work. All of these indicate that the team members have insufficient depth of tax assessment and the quality is not high.

Seven, 2019 work plan

In 2019, we decided to work hard on the quality of tax assessment work, further improve the quality of tax assessment, rely on the tax source risk early warning prevention and control management system, strengthen the risk response awareness, and increase the assessment.

Further clarify responsibility. The risk team evaluator is directly responsible for the development of the assessment work and the determination of the conclusion of the assessment, to ensure the implementation of the assessment, the assessment section should conduct a random inspection of some of the assessment households to ensure that the assessment is in place and the suspects are completely excluded.

Improve the assessment method. At work, we must pay attention to methods and techniques, rely on computer networks, and improve information collection capabilities and quality. Firstly, the key tax source households, abnormal tax burden changes, long-term zero-tax declarations, taxpayers with low tax credit ratings, and tax types that are prone to smuggling are listed as objects for tax assessment and investigation and verification, and the assessment experience is continuously summarized and the assessment is improved. The system promotes the improvement of the quality of the assessment.

Strengthen business learning. The risk response work requires tax officials not only to understand the taxation work itself, but also to understand the overall picture of the company's production and operation and the details and characteristics of the taxpayers. This requires us to evaluate and verify the personnel to see more, think more, listen more, and learn more. . Adhere to learning and doing middle school, and constantly enrich and improve their knowledge structure.

Strengthen assessment and assessment. Strengthen team building, pay attention to effective evaluation, strictly follow the prescribed time limit, and ensure the quality of assessment work. In the evaluation process, taxpayers are found to have serious problems such as stealing and tax evasion, and promptly handed over to the inspection department for tax audit.

Enhance work responsibility. Strictly administration according to law, following the evaluation system, and finalizing the case to prevent and assess the risk of law enforcement.

December 2014

Article 2:

Since 2008, according to the “Regulations on Tax Assessment of Jiangxi Provincial Local Taxation Bureau” and the performance appraisal requirements, the SIPO has taken tax assessment work as a key task of the collection and management work, and further strengthened the management of tax sources and improved the quality of tax collection and management. Reducing tax risks, reducing tax losses, and promoting taxpayers have played a positive role in tax compliance. By the end of 2008, a total of 653 enterprises had been assessed, and a total of 10.17 million yuan of tax was assessed. The goal of “promoting reforms by evaluation, promoting evaluation by evaluation, promoting investigation by evaluation, and promoting by evaluation” was achieved. The evaluation cases were submitted to the provincial bureaus on a quarterly basis, among which five cases, such as “Jiangxi XX Engineering Co., Ltd. Tax Assessment Case”, were rated as excellent tax assessment cases for the local tax system. The report on the tax assessment of the bureau is reported as follows:

First, the main practice of the 2008 tax assessment work

Strengthen leadership and raise awareness.

Tax assessment work, as a means for local tax authorities to monitor the taxpayers' performance of their tax obligations, is of great significance to tax collection and management, especially tax source management and improvement of the relationship. In recent years, in line with the actual work, the bureau has set up a responsibility system in which the leaders in charge are personally grasped, the functional departments are specifically grasped, and the implementation is carried out at various levels. In order to ensure that the tax assessment work is implemented, all localities also carefully select a group of cadres who understand business, strong analytical skills, work skills, strong sense of responsibility, want to do things, and can do things to enrich the tax administrators. Organizational guarantees are provided.

Strengthen training and improve the quality of assessors

The quality of tax assessment is directly related to the standardization of assessment operations, the policy of assessment, the efficiency of assessing income, and the integrity of the assessment process. In response to this nature, the SIPO has adopted a variety of methods such as concentrated study, amateur self-study, and work exchange, carrying out new tax policies, assessing knowledge learning, and conscientiously implementing the spirit of the taxation policies and tax assessment files of the General Administration and the provincial bureaus. First, the business training of the evaluators was grasped. In-phase and batch-based training on the "tax assessment operation practice", "the comparison and application of the new accounting standards and the current tax law", "the analysis of the new corporate income tax law" and other targeted training; . In order to further expand our horizons, promote exchanges, and promote tax assessment work in depth, the Municipal Bureau edited 7 cases of the city's outstanding case database of the provincial government in 2007, and printed a total of 150 copies, which were distributed to various business departments and departments. County bureau, each unit of the municipal bureau. We also organized excellent case studies and improved the practical skills of tax assessment. At the same time, we also actively sent personnel to participate in various types of business training organized by the provincial bureau, which promoted the general improvement of business level.

Collect tax information in a comprehensive manner to provide a basis for evaluation.

Comprehensive collection and mastering of tax-related information is the key to tax assessment. To this end, all units insist on combining tax assessment with the tax administrator system, giving full play to the role of tax administrators, collecting and mastering taxpayers in various aspects of daily management. Dynamic tax information, quarterly and national taxation, industrial and commercial exchange registration information, and strengthen the horizontal relationship with the land management department, tracking and monitoring the taxation of enterprises, according to the needs of the work to verify the taxpayer information, Focus on tracking and monitoring taxpayers who have problems or are below the police ring mark to prevent tax losses.

Make full use of all data and scientific analysis.

Through the combination of people and computers, a combination of index analysis and comprehensive analysis is adopted for zero-, negative-reporting households, tax-paying abnormal households, and abnormal households and certain taxpayers, with the same period of the previous year, the same period of history, and the industry. The indicators are compared and analyzed to find out the suspected points and analyze the causes. However, computer analysis can only solve some common problems. For taxpayers from different industries and different financial accounting systems, computers with different enterprise scales and different value-added levels cannot be analyzed. We use manual for further analysis. First, through the computerized collection and management system, the zero-declaration households, the tax-disabled abnormal households, and the abnormal households with the use of the ticket are automatically analyzed, and the doubts about concealing the sales revenue or making false declarations in the self-declaration of the enterprise are sought. Secondly, the human-machine combination is used for evaluation and analysis. We use the taxpayer's various economic indicators, such as the sales change rate, the change rate of the cost profit, the tax rate, and other standard values, such as the normal change range and the peak value, to carry out horizontal and vertical comparative analysis. I found the problem of abnormal declarations in the tax return. Finally, the evaluation and analysis are carried out manually, and the logical relationship of the tax return submitted by the enterprise is examined and analyzed to find out the abnormal declaration problem.

Talk about proof and conduct on-site verification.

In order to ensure the effect of the interview, we require: First, the assessor should do a good job in preparation for the preliminary work, and go to the interview with the problem; second, the combination of the self-examination of the enterprise and the investigation and verification by the tax authorities, that is, when necessary, the evaluator takes the field inspection. The way to master first-hand information. First of all, in-depth research on the basic situation of the enterprise, familiar with the internal structure of the enterprise, management methods, sales of goods and accounting, to achieve targeted. Secondly, to further understand the ratio of materials, construction costs, operating expenses, personnel numbers, etc. to the unit goods, and verify the sales of goods by combining the consumption, fuel, power, wages, etc. If it is found to be inconsistent with the book, the cause should be further identified and qualitatively treated according to the situation.

For example, when assessing the enterprise income tax of Yingtan and Zhongdian Electric Power Survey and Design Co., Ltd., the evaluators found that the cost rate and expense ratio of the enterprise were high, and there were multiple cost expenses, expanded pre-tax deduction range, and the possibility of reducing profits. After further consultation and evidence verification, it was verified that 209,500 yuan of the company's advance receipts have been fully settled, and the income from advance receipts should be converted into income, and the operating income should be increased by 209,500 yuan. In addition, the company spent 103,000 yuan for the two major owners to issue Dragon Boat Festival supplies, respectively, in the operating costs of 50,000 yuan, in the management costs of 53,000 yuan, should be excluded from the increase in profits. The assessors in this case strictly followed the tax assessment operating procedures, first evaluated and analyzed the suspected points, then conducted interviews and field verification on the suspected problems, and finally made assessment conclusions and corresponding treatment according to relevant policies and regulations, and ordered the enterprises to pay a total of taxes. 128688.66 yuan and the corresponding late payment fee of 733.82 yuan, the fund 738.25 yuan.

Regularly conduct excellent case selection to stimulate work enthusiasm.

In order to improve the quality of tax assessment and better stimulate the enthusiasm of tax administrators, we have established a tax assessment case selection method and established a good case library at the city and county levels. The county bureau selects each season and submits the selected county-level outstanding cases to the municipal bureau. The municipal bureau then conducts a unified selection, carefully fills in the case reviews for each case of the election, and evaluates the final scores. The case is reported to the provincial bureau, and more than 90% of the cases are selected into the excellent case library of the municipal bureau. Tax administrators who have been selected into provincial, municipal, and county-level excellent case bases can receive corresponding bonus points in the selection of excellent tax administrators in the city. Through the selection of excellent cases, the city's tax administration has been effectively stimulated. The enthusiasm of the staff has improved the level of tax assessment. In 2008, there were 12 cases in the city selected for the excellent case database of the Municipal Bureau, and 5 of them were selected as provincial excellent cases.

Second, the effectiveness of tax assessment work

Improve the quality of the declaration and reduce the loss of tax.

Since the tax assessment is conducted by the tax authorities through the desk review, the taxpayer's current tax return status is qualitatively and quantitatively analyzed, and the “suspicious points” are discovered in time, and further collection and management measures are taken to urge the taxpayers to correct the errors, thereby effectively reducing the tax risks and ensuring tax payment. The quality of people's tax returns. In 2008, the city passed the assessment and totaled 10.17 million yuan of tax, which greatly reduced the loss of tax.

Increased tax source monitoring levels.

Tax source monitoring is the core of tax management and the basic way to prevent the loss of tax. Tax assessment is the dynamic monitoring of tax sources. Through interviews and proofs, it can effectively solve the tax problems caused by taxpayers due to subjective negligence or misunderstanding of tax law. By grasping the tax base and taxpayer capital turnover, understand The ins and outs of funds, monitoring of tax returns; through tax assessment feedback to tax registration, invoice management, administrative examination and other management links, can not only ensure the coordination and unification of all aspects of tax collection and management, but also analyze problems, distinguish responsibility, and solve the problem of collection and management The problem of “reduce management and dilute responsibility” has strengthened the ability of tax collection and management, and the level of monitoring of tax sources has been improved.

Achieving a benign interaction between tax assessment and tax audit.

Tax assessment and tax audit are both important means and important links in tax collection management. Tax assessment improves the taxpayer's tax credit by providing taxpayers with tax services, and tax audits encourage taxpayers to pay taxes according to law. On the one hand, tax assessment provides a source of evidence for tax audits through evaluation and analysis, finding doubtful points, and not only avoiding randomness and blindness in the investigation and selection process, but also making the implementation of tax audits clear, with prominent objectives and On the other hand, tax assessment is conducive to the special division of labor within the tax audit, and restricts the implementation of the audit, which is conducive to the role of regulating taxation in tax audits, improving tax collection and management, forming legal deterrence, and increasing the overall efficiency of fiscal revenue. To achieve a benign interaction between tax assessment and tax audit.

Further strengthened the tax law propaganda.

It is the best way to enhance the awareness of taxation by requiring taxpayers to explain and explain doubts in the form of letters or interviews, and to provide opportunities for face-to-face publicity of tax authorities and taxpayers. It also plays an important role in rationalizing the relationship and establishing the team image. .

Third, there are problems with the current tax assessment work.

The quality of personnel is uneven.

Tax assessment is a professional and comprehensive work. It requires the assessors to establish a sense of responsibility. At the same time, they must be proficient in business knowledge such as taxation, financial accounting, and computer application. They must also learn to understand the new tax law. Such as the newly enacted enterprise income tax law and its implementation regulations, but also to master economics, psychology, with strong logic judgment and reasoning ability, can analyze business rules and conduct inquiry negotiations. As far as the current personnel situation is concerned, many people find it difficult to meet these requirements.

Source screening is not precise enough.

How to choose a case is the most headache for the comprehensive management staff of tax assessment. If the source of the case is selected, it can achieve twice the result with half the effort and achieve good results. If the source of the case is not selected, it will be overworked and even have a negative impact. At present, in the case that the province's tax assessment software has not been fully promoted and the various warning values ​​are not mature enough, we can only determine the task according to experience and manual analysis. Although it has achieved certain results, it is not reasonable and biased. At the office.

The status of tax assessment enforcement is not clear.

First, the evaluator conducts a desk analysis, and it is a logical reasoning process for the taxpayer to surpass the early warning indicator and presume that it has tax-related violations. The evaluator only pointed out that the taxpayer has the possibility of breaking the law, and can not determine whether the illegal act is true and its nature, so it is not evidence and has no substantive binding force on the taxpayer. In addition, to confirm the taxpayer's illegal behavior, it still has to be transferred to the inspection department for verification. Second, the lack of evidence to prove the evidence. The Tax Administration Law has set eight inspection and approval authorities for tax authorities. The closest thing to the interview is the evidence, but obviously it cannot be equivalent to the inquiry. Therefore, the administrator cannot take any action when the taxpayer refuses the administrator's interview request. Mandatory measures.

Fourth, the focus of tax assessment work in 2019

Strengthen the training of tax assessment personnel. While encouraging self-study, organize personnel to conduct special business training, and give full play to the incentive mechanism to promote the quality of the tax assessment team to improve better and faster.

Establish a scientific evaluation source system screening system. First, it is necessary to scientifically and rationally set up the evaluation source system screening system, subdivide the taxpayer industry and region, and expand the scope of the indicator. The tax negative warning value can be used as an important reference indicator for screening the source of the case, but it cannot be regarded as the only indicator. Indicators such as material consumption ratio, associated sales ratio, and associated sales rate of change for comprehensive evaluation. The second is to give full play to the role of the tax assessment leading group. When determining the source of the case, convene the relevant personnel of the collection and management, tax administration, inspection, and tax source management departments, especially the tax administrators to participate in the screening and analysis of the suspected households. Or submit the source of the case based on problems found in daily management to ensure that it is targeted.

Strengthen coordination and coordination between tax assessment and inspection departments. For the classification of tax assessment and audit, the audit and tax assessment should be clear. The audit should focus on project audits, key audits, and case reports, focusing on cracking down on illegal cases. For those who do not constitute illegal activities, transfer tax assessments. The department or the tax source management department shall handle the tax assessment in order to correct and standardize the taxpayer's taxation behavior, and promptly transfer the discovered illegal activities to the inspection and handling.

Establish and refine standard industry assessment models. For key industries in the city, such as Jian'an real estate and logistics enterprises, select the evaluated cases for analysis and comparison, summarize the empirical data, and use the methods of mathematical statistics to evaluate the data adoption, evidence collection, evaluation methods, and processing conclusions. Unified norms, based on the industry's early warning value, develop an evaluation model for the Jian'an real estate and logistics industry in the city.

According to the unified deployment of the provincial bureau, actively promote the tax assessment software. Tax assessment is a taxation agency that uses a variety of methods to review and analyze the authenticity, accuracy and legitimacy of taxpayers' declarations, timely discover, correct and deal with abnormal situations in tax declarations, and prompt taxpayers to declare taxes according to law. At present, we adopt manual analysis and screening on the selection of tax assessment objects. Based on the subjective judgment and experience, it brings difficulty to the selection of evaluation objects. If the taxpayer's financial information and basic information are entered into the collection and management software system, the automatic screening by the computer will greatly reduce the workload of the management personnel and increase the evaluation accuracy. Therefore, it is imperative to actively implement tax assessment software. At present, the provincial tax assessment software is in the development stage. In 2019, we will implement the unified deployment of software development in the provincial bureau, and conscientiously carry out the promotion of tax assessment software.

Article 3:

Strengthen leadership and raise awareness.

Tax assessment work, as a means for local tax authorities to monitor the taxpayers' performance of their tax obligations, is of great significance to tax collection and management, especially tax source management and improvement of the relationship. In recent years, in combination with the actual work, we have established a responsibility system that the director personally grasps and the management team specifically grasps and implements at all levels. A group of cadres who understand business, strong analytical skills, work skills, strong sense of responsibility, want to do things, and can do things in this work provide organizational guarantee for tax assessment.

Strengthen training and improve the quality of assessors

The quality of tax assessment is directly related to the standardization of assessment operations, the policy of assessment, the efficiency of assessing income, and the integrity of the assessment process. In response to this nature, I have adopted a variety of methods such as concentrated study, amateur self-study, and work exchange, carrying out new tax policies, assessing knowledge learning, and conscientiously implementing the spirit of the taxation policies and tax assessment files of the General Administration and the provincial bureaus. First, the business training of the evaluators was grasped. In-phase and batch-based training on the "tax assessment operation practice", "the comparison and application of the new accounting standards and the current tax law", "the analysis of the new corporate income tax law" and other targeted training; . Improve the practical skills of tax assessment and promote the general improvement of business level.

Collect tax information in a comprehensive manner to provide a basis for evaluation.

Comprehensive collection and mastering of tax-related information is the key to tax assessment. To this end, we insist on combining tax assessment with the tax administrator system, giving full play to the role of tax administrators, collecting and mastering the dynamics of taxpayers in various aspects of daily management. Tax information, quarterly and national taxation, industrial and commercial exchange registration information, and strengthen the horizontal relationship with the land management department, tracking and monitoring the taxation of enterprises, according to the needs of the work to verify the taxpayer information, Taxpayers who have problems or are below the police ring mark carry out key tracking and monitoring to prevent tax loss.

Make full use of all data and scientific analysis.

Through the combination of people and computers, a combination of index analysis and comprehensive analysis is adopted for zero-, negative-reporting households, tax-paying abnormal households, and abnormal households and certain taxpayers, with the same period of the previous year, the same period of history, and the industry. The indicators are compared and analyzed to find out the suspected points and analyze the causes. However, computer analysis can only solve some common problems. For taxpayers from different industries and different financial accounting systems, computers with different enterprise scales and different value-added levels cannot be analyzed. We use manual for further analysis. First, through the computerized collection and management system, the zero-declaration households, the tax-disabled abnormal households, and the abnormal households with the use of the ticket are automatically analyzed, and the doubts about concealing the sales revenue or making false declarations in the self-declaration of the enterprise are sought. Secondly, the human-machine combination is used for evaluation and analysis. We use the taxpayer's various economic indicators, such as the sales change rate, the change rate of the cost profit, the tax rate, and other standard values, such as the normal change range and the peak value, to carry out horizontal and vertical comparative analysis. I found the problem of abnormal declarations in the tax return. Finally, the evaluation and analysis are carried out manually, and the logical relationship of the tax return submitted by the enterprise is examined and analyzed to find out the abnormal declaration problem.

Talk about proof and conduct on-site verification.

In order to ensure the effect of the interview, we require: First, the assessor should do a good job in preparation for the preliminary work, and go to the interview with the problem; second, the combination of the self-examination of the enterprise and the investigation and verification by the tax authorities, that is, when necessary, the evaluator takes the field inspection. The way to master first-hand information. First of all, in-depth research on the basic situation of the enterprise, familiar with the internal structure of the enterprise, management methods, sales of goods and accounting, to achieve targeted. Secondly, to further understand the ratio of materials, construction costs, operating expenses, personnel numbers, etc. to the unit goods, and verify the sales of goods by combining the consumption, fuel, power, wages, etc. If it is found to be inconsistent with the book, the cause should be further identified and qualitatively treated according to the situation.

Second, the effectiveness of tax assessment work

Improve the quality of the declaration and reduce the loss of tax.

Since the tax assessment is conducted by the tax authorities through the desk review, the taxpayer's current tax return status is qualitatively and quantitatively analyzed, and the “suspicious points” are discovered in time, and further collection and management measures are taken to urge the taxpayers to correct the errors, thereby effectively reducing the tax risks and ensuring tax payment. The quality of people's tax returns has greatly reduced the loss of tax.

Increased tax source monitoring levels.

Tax source monitoring is the core of tax management and the basic way to prevent the loss of tax. Tax assessment is the dynamic monitoring of tax sources. Through interviews and proofs, it can effectively solve the tax problems caused by taxpayers due to subjective negligence or misunderstanding of tax law. By grasping the tax base and taxpayer capital turnover, understand The ins and outs of funds, monitoring of tax returns; through tax assessment feedback to tax registration, invoice management, administrative examination and other management links, can not only ensure the coordination and unification of all aspects of tax collection and management, but also analyze problems, distinguish responsibility, and solve the problem of collection and management The problem of “reduce management and dilute responsibility” has strengthened the ability of tax collection and management, and the level of monitoring of tax sources has been improved.

Achieving a benign interaction between tax assessment and tax audit.

Tax assessment and tax audit are both important means and important links in tax collection management. Tax assessment improves the taxpayer's tax credit by providing taxpayers with tax services, and tax audits encourage taxpayers to pay taxes according to law. On the one hand, tax assessment provides a source of evidence for tax audits through evaluation and analysis, finding doubtful points, and not only avoiding randomness and blindness in the investigation and selection process, but also making the implementation of tax audits clear, with prominent objectives and On the other hand, tax assessment is conducive to the special division of labor within the tax audit, and restricts the implementation of the audit, which is conducive to the role of regulating taxation in tax audits, improving tax collection and management, forming legal deterrence, and increasing the overall efficiency of fiscal revenue. To achieve a benign interaction between tax assessment and tax audit.

Further strengthened the tax law propaganda.

It is the best way to enhance the awareness of taxation by requiring taxpayers to explain and explain doubts in the form of letters or interviews, and to provide opportunities for face-to-face publicity of tax authorities and taxpayers. It also plays an important role in rationalizing the relationship and establishing the team image. .

Third, there are problems with the current tax assessment work.

The quality of personnel is uneven.

Tax assessment is a professional and comprehensive work. It requires the assessors to establish a sense of responsibility. At the same time, they must be proficient in business knowledge such as taxation, financial accounting, and computer application. They must also learn to understand the new tax law. Such as the newly enacted enterprise income tax law and its implementation regulations, but also to master economics, psychology, with strong logic judgment and reasoning ability, can analyze business rules and conduct inquiry negotiations. As far as the current personnel situation is concerned, many people find it difficult to meet these requirements.

Source screening is not precise enough.

How to choose a case is the most headache for the comprehensive management staff of tax assessment. If the source of the case is selected, it can achieve twice the result with half the effort and achieve good results. If the source of the case is not selected, it will be overworked and even have a negative impact. At present, in the case that the tax assessment software has not been fully promoted and the various warning values ​​are not mature enough, we can only determine the tasks according to experience and manual analysis. Although it has achieved certain results, it is not reasonable and there are biases.

The status of tax assessment enforcement is not clear.

First, the evaluator conducts a desk analysis, and it is a logical reasoning process for the taxpayer to surpass the early warning indicator and presume that it has tax-related violations. The evaluator only pointed out that the taxpayer has the possibility of breaking the law, and can not determine whether the illegal act is true and its nature, so it is not evidence and has no substantive binding force on the taxpayer. In addition, to confirm the taxpayer's illegal behavior, it still has to be transferred to the inspection department for verification. Second, the lack of evidence to prove the evidence. The Tax Administration Law has set eight inspection and approval authorities for tax authorities. The closest thing to the interview is the evidence, but obviously it cannot be equivalent to the inquiry. Therefore, the administrator cannot take any action when the taxpayer refuses the administrator's interview request. Mandatory measures.

Fourth, the focus of tax assessment work in 2019

Strengthen the training of tax assessment personnel. While encouraging self-study, organize personnel to conduct special business training, and give full play to the incentive mechanism to promote the quality of the tax assessment team to improve better and faster.

Establish a scientific evaluation source system screening system. First, it is necessary to scientifically and rationally set up the evaluation source system screening system, subdivide the taxpayer industry and region, and expand the scope of the indicator. The tax negative warning value can be used as an important reference indicator for screening the source of the case, but it cannot be regarded as the only indicator. Indicators such as material consumption ratio, associated sales ratio, and associated sales rate of change for comprehensive evaluation. The second is to give full play to the role of the tax assessment leading group. When determining the source of the case, convene the relevant personnel of the collection and management, tax administration, inspection, and tax source management departments, especially the tax administrators to participate in the screening and analysis of the suspected households. Or submit the source of the case based on problems found in daily management to ensure that it is targeted.

Strengthen coordination and coordination between tax assessment and inspection departments. For the classification of tax assessment and audit, the audit and tax assessment should be clear. The audit should focus on project audits, key audits, and case reports, focusing on cracking down on illegal cases. For those who do not constitute illegal activities, transfer tax assessments. The department or the tax source management department shall handle the tax assessment in order to correct and standardize the taxpayer's taxation behavior, and promptly transfer the discovered illegal activities to the inspection and handling.

Establish and refine standard industry assessment models. For the key industries in our district, such as the city's subordinate enterprises and logistics enterprises, select the evaluated cases to analyze and compare, sum up the empirical data, use the mathematical statistics method, take the evaluation data, collect the evidence, evaluate the methods, and process the conclusions. The link operation is unified and standardized, and the industry's early warning value is used as a reference to formulate an evaluation model for key industries and logistics industries in our district.