| Assessment of paying taxes is a completely new task of the tax work in the socialism market economy of our country. The practice work is still launched only in a short time ,it still requires to inquire into further in the theory respect. The concept of the "Assessment of paying taxes" obtains continuously improvement. According to the work demand of assessment, the aim and the work practice, the writer thinks that the concept of the "Assessment of paying taxes" is an administration work which can raise the quality of collecting to the tax revenue ,that the tax authority on the basis of pays taxes man's reporting pays taxes data, financial affairs data, everyday controlling data and other message data ,with some application technique measure and means , carry on a synthesis analysis , examination, rating and decide of the pays taxes man's paying taxes situation in the specified particular period. And discover the pay taxes problem without delay, ask the paying taxes man to expound to the tax authority , offer policy propaganda and the guidance ,Charge paying taxes man checks and correct himself , pay the taxation sufficient and quota in conformity with legal provisions.The pay taxes on assessing setup must consist of the distance travel by a stream of water setup,the organization setup ,the target setup , the post responsibility setup.There is significant theory sense and actual sense to develop assessment of paying taxes in current phase of our country. It is the demand of join the track of the international tax revenue usual practice ,and our country tax revenue adapts to the socialism market economy to develop .It is an implementing to implement new "The Collect And Administration Tax Law ":,to cut down the cost of collection and payment, to raise the pay taxes man's consciousness of paying taxes in conformity with legal provisions ,to deep the tax revenue collecting administration reform and it is the fundamental demand to transform the tax authority work function.Our country's assessment of paying taxes. work is in a probe phase. This work completely launches within the scope of national. Along with the paper, the circular of bureau of national tax administration on concerning enhance the assessment of paying taxes work of the business and trade enterprise's added value tax ,which carry out.2001 end of the year .It established the valuation way, which to analyze the single business enterprise. It is divided into a few links below: Data auditor, object certain, Assessing analyses, Assess arranging talks directions and the assessing handle.Through the analysis present condition of our country's assessment of paying taxes, as we can see, it has received some results, which realizes valid supervision of the whole e process , increase the quantity of taxes collect and administrate, guarantee the tax revenue realization, building close links of collect and payment. At the same time, our country's pay taxes on assessing work still have some problems .The work pay taxes on assessing is still lack statue foundation and operating rules and regulations like work ,understanding does not unite ,the organization does not amplify ,tax authority credit defect ,paying taxes , it is finite to assess the limit .The target pay taxes on assessing isn't completely.There is aged way on pays taxes on assessing in some developed countries ageing. some countries are called the duty criticizing ,some countries are called the tax audit. This kind of tax revenue system ,give extraordinary energetic action to raise the tax collect and pay effectiveness. To construct our country's pay taxes assesses setup need efforts through many-sided. Principle creative is a forerunner of the tax management. For pushing forward the taxation work to set up, the creative taxation demands each tax administration staff need to increase a right creative thought, want to have the new way of thinking, new thought method, continuously administers the innovation ,continuously prove the administer innovation ,as...
|
PDF Full Text Request