The Research Of Tax Assessment

It is outcome appear at the same time that revenue from tax and revenue from taxes run off.Reduce the revenue from tax to run off and Promote pay tax to follow always is the tax administration section of all countries eternity of pursue. With the mode of our country's tax management established, at the time of revenue increase for successive years high-speed, the revenue runs off the circumstance also become serious. And more worthy of pay attention to is" downplay the management, manage to lose, the auditor weaken" phenomenon obvious in the tax management, how resolve new period bottom revenue from tax the problem that management appear?How to further raise to pay tax the in obedience to degree, thus reduce the revenue from tax to run off? How to make Tax inspector enforce the law the effect? Obviously, it is impossible to return to again the old road of take care of the member particularly", but to draw lessons from the forerunner to manage the experience, adopting the type of data concentration, the height is information-based, person-the machine combine type of modern management to advance quality effect, hence pay tax the valuation to emerge with the tide of the times. Tax assessment is a kind of freshman" who derives from the revenue from tax fulfillment work the management method. It denote tax management's scientific and fine need, and blank that made up" the management lacks, the that advertise for to check loses", and it is a valid management method that also have be proved abroad. At present, we are extremely short of towards paying tax to evaluate overall, the theories research of the system, practicing the application in since lack the homologous technique index sign to prop up to pay tax the construction of evaluate the system, also be in need of the usage comprehensive factor analysis the means resolves the means of practice the problem, these are all serious check and supervision pay tax to evaluate the work to open exhibition and its working talents smoothly effectively exertive. The text analyzes the meaning, content of tax assessment from the management absence and from the tax compliance and summarize lessons and experience from foreign, advance the foundation of tax assessment in the point of system theory,information theory and foreign experience: relying on the management system of tax assessment, exercising the evaluation index and method, valuation method(model) is a main means, inside, the close coordination of the exterior main factor match with of pay tax and evaluate system; further emphasizing two core main factors—evaluate the index sign system and the valuation analysis method, and carry on the thorough analysis and put forward to the suggestion to optimize the system and policy of assessment.The main ideas of this dissertation are as following:Chapter 1 is the introduction part, mainly discussing the meaning of this research, domestic and international main structure of background and articles.Chapter 2 is the research of tax assessment theory. Firstly do one brief introduction from the concept, main contents of the valuation etc. Secondly, further expatiate the tax assessment theory from the changing theories, revenue from tax from the power follow theories, fair efficiency etc. the angle combining the western forerunner management the thought. Finally, make out specific orientation in the tax practice.Chapter 3 mainly introduces the foreign advanced nation the main way of doing, experience of the valuation and to the apocalypse of the our country. Firstly, introduce the origin of tax evaluation; Secondly, mainly research foreign function of the tax evaluation and the revelation to us from audit system,declare system,information construction and evaluation method.Chapter 4 introduce the total frame of the tax assessment system. It illustrateAssessment's principle,law basement and so on. Thus, advance total frame of the tax assessment based on the system's theory,information's theory and foreign experience: relying on the management system of tax assessment, exercising the evaluation index and method, valuation method(model) is a main means, inside, the close coordination of the exterior main factor match with of pay tax and evaluate system; further emphasizing two core main factors—evaluate the index sign system and the valuation analysis method. Among them, the valuation index sign system and method(model) is a core main factors, while organize system and management system is guarantee whether the evaluation carrying effectivelyChapter 5 did the detailed treatise towards the evaluation of the index sign system to set up and the concrete index sign enactment, it is one of the textual points. Setting up the index sign system is the substance work contents, and is the key that evaluation can carry on effectively. This chapter from assessment of the basic concept of evaluate the index sign and the principle of constitution, and elaborate to the basic classification frame of the index sign. On this foundation, set to the general use index sign and divide the tax to grow the index sign respectively according to the comprehensive and classified guideline, and one by one analytical analyze it's appliance.Chapter 6 mainly elaborated the valuation method and related models, is the key mechanism to the valuation doubtful point discovers the link and as to it's carrying on the valid control. Carried on the synopsis to divide the line to the valuation method and the category of the means first; The next in order the point introduced the peak value analysis method, expert comprehensive grade point method and discretions analysis method and their merit and shortcomings, combine as to it's substantial evidence the application earried on the analytical elucidation:splitting efforts do help improving the discriminating efficiency and discriminating model can even better as long as enough data are available。Therefore, if have the enough branch office industry sample data to build up the valuation of the different profession type, there will be the very greatly applied value. At last, Introduced the method of the contrast and relatively analysis, and carries on the thorough analysis combining concrete profession as to it's substantial evidence the application.Chapter 7 put forward the policy suggestion combining the problem and antinomies in the assessment and drawing lessons from the foreign successful experience, from excellent turn inside, outside main factor two:Firstly, optimize the internal main factor from organize the system, define scientific valuation process and construct the high character valuation troops; The next in order, optimize the exterior main factor such as perfecting law laws, wading the tax information network to construct quickly to take charge of,building up the united taxpayer register code system and constructing the social reputation and so on.