Practice Probe Of Tax Collection Assessment For Basic Tax Authorities

At present, tax assessment has already become an important system which strengthens current tax administration for basic tax authorities and an effective management tool that realizes delicate and scientific development of tax collection in China. As a newborn thing, tax assessment is still limited by fundamental of law, structure of organization, establishment of system, application of practice, etc. So further optimization and improvement is needed. Based on the basic working regulations and authorities of current tax assessment of fruit-processing industry in Chengde City, this article makes a research on tax assessment, which adopts many methods such as survey of theory, analysis of present situation and summary of practice. The logical structure and framework is as follows:Part one: introduction. It mainly introduces the background, significance, current research situation in China and abroad, research methods and innovation of the article, etc.Part two: theoretical foundation of tax assessment of current tax administration. Tax obedience, tax equitability, tax efficiency, tax payment credit and tax payment credit system are mainly analyzed.Part three: management and perfection of current tax assessment of tax authorities in China. It summarizes and analyses the necessity, procedure, methods, effects.Part four: the innovative thoughts and case analysis of tax assessment in Chengde City. This article, taking Chengde Local Taxation Bureau as an example, expounds the implementation scheme of taxation assessment that the bureau should adopt. And particularly it expounds the application of taxation assessment methodology in fruit- processing industry.Part five: Our country grass-roots unit taxation authority pays duty influencing factor and improvement train of thought estimating that.It puts forward the theory and methods by the references of financial analysis, auditing techniques and enterprise achievement evaluation, introduction of the overall merit theory to further improve the work of tax assessment...