Construction Of China's Tax Assessment System

Tax assessment is that the tax authorities compared the use of data analysis method, the tax returns of taxpayers and withholding agents of the authenticity and accuracy of qualitative and quantitative judgments, and to take further measures in the management of collection actions. Tax Assessment traceable in the theory of tax compliance is a tax-judgment acts of non-compliance, measurement, controlling the loss of tax revenue, improve the efficiency of tax collection and management has an important role. Tax assessments to taxpayers through a tax registration, tax returns, tax payment, invoice management, financial reporting, tax inspector that the relevant government departments regarding the integrity of taxpayer information relating to a comprehensive evaluation, which tax assessment work is both economic feasible to achieve this management objective, but also is committed to serving the taxpayers and society, a move is conducive to change the government's methods of work and service in the harmonious progress of social and economic. From the last century, in some developed countries has been extensive practice and application, and have achieved remarkable results. But in China, due to social information compounded the level of tax collection and management, as well as levied for the quality of personnel subject to such constraints, tax assessment has just begun.Based on the analysis constitute the content of tax assessment system, based on in-depth analysis of the current tax assessment system problems, and directed to issue to build a specific program. The paper is structured as follows:The first part is a general analysis of tax assessments. Including the specific content of the concept of tax assessment and tax assessment and tax returns, audits, routine tax inspection, tax inspectors and other related concepts analysis; of tax assessment in the process of tax administration functions of position to make an accurate assessment to determine and analyze the tax traceability to comply with the theory that the theory of taxation. The second part of Tax Assessment An International Comparison. Listed in Singapore, the United States, Britain, Japan and other countries the tax assessment of development status, by drawing on the useful experience of some developed countries, combined with the development of China's specific situation, China's tax authorities at all levels began to actively explore for tax assessment.The third part is analysis of existing problems of China's tax assessment. It will analyze the current tax assessment of China's problems from the system set-up and operation of practical .The fourth part is the analysis of tax-assessment system and construction. The legal status, including tax assessment, tax assessment system of rules, Tax Assessment technology updates and tax assessment and management system construction...