Research On Tax Assessment Of Corporate Income Tax Collection And Management

With the rapid and stable develepment of China's economy in a long period, various economic entities emerged in large numbers, so that tax losses increased. As one of the basis types of taxes, the taxation and management of corporation income tax meets more difficulties than those of other tax types. In fact, the losses of corporation income tax are quite distinct. As a result, it is a urgent task to improve taxation measures and increase taxation management efficiency. In recent years, as an effective means of improving the taxation management level, the taxation assessment drew much attention of revenue departments. However, the taxation assessment is still under research and has not formed muture and standard measures and models, especially in the taxation and management of corporation income tax. Combined with China's taxation practices and learning overseas assessment experences, it is worth deep study in how to put the assessment into the daily grind of the taxation management and establish information system of taxation management, to make the taxation assessment function properly.This paper reviewed the present situation of China's corporation income taxation assessment, discussed the concept, significance, measures and procidures of taxation assessment, and analysed the existed problems in china's corporation income taxation assessment. On the basis of learning overseas experiences, this paper mainly investigated how to resolve the problems existed in corporation income taxation assessment, in order to make the assessment operate effectively by means of building corporation taxation assessment measure system, establishing taxation assessment models, improving the taxation mechanism and increasing personnel skills. Furthermore, this paper illustrated an example of the taxation assessment application in corporation taxation management through a case study of Baoding Tax Office establishing an assessment model in transformer production corporations.