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Theory Analysis and System Optimization of China Tax Assessment System |
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Tax assessment is a kind of management activity that carried out by the tax department, using the way of data information compare analysis to judge the reality and veracity of taxpayer and withholding agent\
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Submitted On: 04-01-2010 | Views:
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Tax assessment is a kind of management activity that carried out by the tax department, using the way of data information compare analysis to judge the reality and veracity of taxpayer and withholding agent's tax declaration situation quantificationally and qualitatively, and then take further measures to manage. Building up and developing tax assessment system plays a very important role in our country especially at present. First, it's the need of improving domestic tax collection and management environment. Second, it's the demand of consisting with the international tax regulations. Third, it's the request of optimizing the domestic tax collection and management system at present.State taxation administration publicized the foreign investment enterprise, foreign company and foreigner's tax auditing methods in 1998. It's the first time to introduce a new kind of management method-tax auditing into our country. Qingdao State Taxation Administration put forwards the concept of tax assessment formally, which is the sign of the tax assessment's start in our country in due form. By now, tax assessment work has already carried out for around 8 years. It has made some achievement, but weaknesses still exist.This dissertation uses theory and practice connection way and compare method to study. The writer holds that there is still some point to consider about the tax assessment definition: on this stage, instead of "reality and veracity" appeared in the definition, "rationality" would be more reasonable and practical. What's more, the theories of supporting tax assessment need to be enriched. This dissertation tries to trace the source and analyze from more and newer aspects, such as tax compliance theory, adventure management theory, business process reengineering theory and nomology. Compared with other countries, whose tax assessment work runs well, there is still a long distance. To build up a set of scientific, integrated and efficient tax assessment system, we should keep on making efforts.The direction of future work is to set up an advanced tax assessment team, which is guaranteed by law, supported by rigorous management and based on information plant. Through innovating tax collection and management theory, strengthen service consciousness; increasing drumbeating; emphasizing assessment orientation, building up professional team; quickening the construction of credit system can be improved and optimized.In conclusion, tax assessment is necessary choice and certainly way to advance tax collection and management. We should keep a stiff upper lip to carry out it. With continuous research and practice, tax assessment will play more and more important role, and heighten the whole level of the tax collection and management work.
Article Source:
http://latest-finance-articles.com/Taxes/Theory-Analysis-and-System-Optimization-of-China-Tax-Assessment-System-912.html
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