in the process of assessment, the bureau has actively studied and explored a set of practical and effective tax assessment methods for catering enterprises with the purpose of "strengthening tax source management and monitoring, strengthening tax collection and management, plugging tax loopholes and increasing tax revenue". First, the desk analysis identifies the doubts. Before the tax assessment, pay attention to the analysis of desk data and identify the tax doubts existing in the enterprise. Taking advantage of the successful launch of the "data centralization" of the Municipal Bureau, making full use of the data advantages of Dalian Local Tax Analysis System, making comprehensive analysis and evaluation by using the existing tax data, relevant management data, enterprise financial information and external macro data, and taking the invoice usage as an important parameter in tax assessment, making the receipt and submission of invoices an important indicator in tax assessment, and enhancing the pertinence of tax assessment. Second, the preliminary investigation to find out the situation. Before the tax assessment, the appraisers conducted an in-depth on-the-spot investigation, fully understood the actual operating conditions of the enterprise, identified the assessment direction, and confirmed and determined the assessment doubts. I have made unannounced visits to the business premises of the enterprise for many times to check the business area of the enterprise, the number of private rooms and scattered tables, the number of service personnel, the grade and price of drinks and dishes, find out the payment method of the enterprise (computer or cash register), the name of the payment software in the computer, the location where the server is stored, etc., and understand the actual business situation of the enterprise through the conversation with hotel waiters, determine the office locations of managers and financial personnel, and accumulate a lot of first-hand information needed for tax assessment. Third, field investigation to determine the focus. Through desk analysis and thorough investigation, the tax assessment of four catering enterprises focuses on verifying operating income. The appraisers made concerted efforts, carefully analyzed the characteristics of these four enterprises, worked out an investigation plan for catering and accommodation industries, made a clear division of labor for four key points: the financial department, the cashier, the computer server and the person in charge of the enterprise, and worked out countermeasures for possible situations. Fourth, the internal investigation and external investigation are strictly collected. In view of the fact that the means of stealing and tax evasion adopted by enterprises are becoming more and more hidden, it is difficult to find the deep-seated problem of stealing and tax evasion simply by auditing the accounts. The evaluation method is innovated and the method of "internal investigation and external adjustment" is adopted. "Internal investigation" means on-the-spot investigation, which focuses on finding electronic evidence and asking the microcomputer for evidence. "Transfer" refers to the field investigation, focusing on the peripheral investigation and obtaining evidence from the third party. Fifth, interview and verify the implementation of evidence. Through "internal investigation and external investigation", a large amount of evidence is collected by legal means, and legal and effective evidence is screened out. When interviewing and verifying enterprises, the evidence is used to speak, and every evaluation case is made to be "the facts are clear, the evidence is irrefutable, and the qualitative accuracy cannot be pushed over." Sixth, modify data and improve management. Doubts in tax assessment caused by inaccurate basic information are eliminated after assessment and verification, and no new doubts are found. Fill in the Proposal for Modification of Basic Information and forward it to relevant departments to modify basic information and improve daily management.