The Research On China's Tax Assessment

The tax assessment is a kind of management behavior adopted by the tax authority to make the qualitative and quantitative judgment on the authenticity and accuracy of the tax declarations of the taxpayers and the withholding agent via using data information contrasting and analyzing, and then take further collection and management measures. The tax assessment has been proven to be a pretty effective tax resource management manner in the foreign tax collection practice. The proposal of the tax assessment, as a major policy of reinforcing tax administration, presents the specification, scientification of tax collection and management development, and comprehensively perfecting our tax system.In this thesis, the study starts by studying from theory to practice, general to specific and by contrasting and analyzing. At the same time, I analyze and discuss the advanced foreign experience, then make a plan and policy suggestion on improvement of the present tax evaluation system that suites to our Chinese situations.ChapterⅠPreface. With the acceleration of our economic development, how to solve the new problem repeated in the tax collection and management is not an easy task for the tax collection and management department. The tax assessment weighs a lot in the following aspects:updating new management ideas, innovating tax collection and management mode and keeping in pace with social economic development. At the end of this chapter, there are the current study situation of both domestic and foreign tax assessment and the creative points together with some of the short-comings in the thesis.ChapterⅡAn overview of the content and system of the tax assessment. This chapter starts with the content of the tax assessment, including the origins and concepts, and focuses on the organization, methods and indicators system of the tax assessment. The key point of this article is to solve the current problems in the tax assessment system of China, thus it is necessary to understand and cover its contents and systems.ChapterⅢThe research on the current situation and problems of China's tax assessment. This is one of the key points in this article. Firstly, it introduces the current situation of China's tax assessment development and its stage performance; secondly, it addresses the existing problems in tax assessment practices of China; finally, it analyzes the reasons for these problems in the aspects of human resources, information, methods, and credit system, etc.ChapterⅣThe present status of the tax assessments and the successful experience in some foreign countries. This chapter first analyzes the tax assessment situation of two models in four countries, Then based on the unsolved tax assessment problems in China summarizes and analyzes six successful pieces of experience.ChapterⅤThe ideas to resolve the tax assessment problem in China. This chapter concludes six solutions to the existing problem of tax assessment in China from the successful experience of foreign countries.ChapterⅥCase Study. Based on ChapterⅢ,Ⅳ,Ⅴand the practical cases, the thesis presents the practical apply result of the evaluation index system by tax assessment of two company's value-added tax.