The Practice Of Tax Assessment And Reflection

Tax audit is one of widely-used international tax collection and administration methods at present, and also a method through which tax authorities supervise whether taxpayer fulfill their tax liability or not. Tax audit not only makes up the scarcity of tax resource, but also throws service in administration, which shows civilized idea of service government. It is generally accepted in western countries which taxation is more consummate. Although there are many differences between China and foreign countries, tax audit has become a new management mode all over the world, it is highly attached importance and devoted by national tax bureau. But its meaning, orientation and funtion are still not coincident, that leads the diversity of force and extension in practice. Take Jiangxi Province as an example, it is an early one of implementing tax audit, but there are plenty of problems in the exploration. Thereby, it is meaningful for us to analyse the present tax audit system from the macro, recongnize the accurate position. It is also valuable for carrying out the Scientific Outlook on Development, fulfill our taxation by law.This paper is not limited in the conception and origin of tax audit itself, but analyse and demonstrate the law, collection and administration location from its disputed position, definitude the aim and principle, and mainly analyse the measures, problems and reasons. In conclusion:firstly, it is only advice given by government, so it is not forcible, but every tache is the exertion of tax administration; secondly, the long-term objective should be set up a mode of tax audit system which could meet the desire of new tax collection and administration mechanism, and the short-term objective is strengthen the management of tax resourse, improve collection and administration efficiency and abidence of tax payer through tax audit; thirdly, tax audit should obey the principle of strengthen management, improve service, standadize, efficient, harmonious, combine people and computers, easy and step by step;fourthly, the problems of imformation lacking, object inaccurate, method hanging behind and unhealthness of supervise mechanism are existed in practice. Accordingly, this thesis put forward the designing suggestion of deepening tax audit from the points of orgnization, the flow of position and responsibility, tax analysis, guide line of pre-alarming, mode and performance avaluating.