Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Discussion on the Tax Assessment of Information Technology

Author SunHuiMei
Tutor ZhaoKang
School Suzhou University
Course Public Administration
Keywords Information Tax assessment Evaluation index
CLC F812.42
Type Master's thesis
Year 2012
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Tax authorities of tax administration activities is one of the most important purpose is to achieve the effective management of the sources of tax revenue, the the traditional artificial experience and nanny TRAS way has no space and the future, can not meet the scientific and sophisticated, the requirements of the legal system. In order to strengthen the tax administration and improve tax services, the promotion of tax revenue, the effective tax assessment, the study produced by the taxpayer from operating activities and the accounting treatment of the process of the law of doubt, through doubt, to computer information technology basis, establish a data model and assessment indicators, and industry to identify, evaluate, and take effective measures targeted sources of revenue management has become an important topic of current exploration. In this paper, based on the analysis of the tax assessment of the status quo at home and abroad to learn from the advanced experience of foreign countries on tax assessment basic theory, focusing on how to build a scientific evaluation index system and evaluation model, and discusses the use of means of information for tax assessment. The concept of tax assessment, classification, elements of composition, characteristics, principles, functions and role of analytical methods, the basic flow, and focus on the evaluation index system for creating and data model construction method, the data model to the advertising industry, cited the appropriate assessment indicators. Practice engaged in tax assessment and application of Yancheng, Jiangsu Province Local Taxation Bureau Tax Assessment Case, from the the practice application point of view, the use of the means of information to establish evaluation index system and tax assessment data model can effectively identify the industry as a whole and the specific taxpayer doubts, at the same time provide a realistic assessment of the operation corresponding path, thereby improving the efficiency of the tax administration and collection and management quality.

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