Local Tax Bureau In Tangshan Theory And Practice Of Tax Assessment

State Administration of Taxation on tax collection requirement is fine, scientific, and as an intensive daily management of the importance of the tax system, whether in China or abroad, the tax practice, tax assessments have been proved to be a relatively effective management tool. However, the current tax assessment of the research focused on the technical level, the foreign factor is focusing on an integrated analysis and research on the practical implementation issues less. In this paper, based on the theory, as exemplified by the facts around the practice of theory and application of tax assessment, combining the knowledge learned were not from the perspective of theory and practice, tax assessment were studied. Logical structure and framework of this paper is as follows: In the first part of the introduction of a thesis topic in the background and practical questions. Within the industry as a conventional collection of tax to the tax assessment system, although still at the beginning of the level of exploration, but in many countries and regions at home and abroad has been widely used. Therefore, our current tax system based on the characteristics of the conditions based on the current reality in this respect from Western experience, and strengthen tax assessment management practice of the time when the situation in Tangshan City, which has great significance for the reality. In the second part of the tax assessment on the basic theory of tax assessment, first explained the meaning, interpretation of the meaning tax assessment, including the characteristics of tax assessment and classification of the functions of tax assessment and positioning. Second, tax compliance introduced the theory of credit for risk management theory, process reengineering and other tax assessments on the relationship and play a guiding role. Concluded that the legal method, according to tax assessment. In the third part of the practice of Tangshan City, the status of tax assessments, from the empirical point of view, summarizes and analyzes the basic status of China's tax assessment, analyzes the situation in Tangshan City, Tax Assessment and problems, to improve the system of tax assessment made in Tangshan City Discussion. In this fourth part of the international tax practice experience assessment model analysis, were introduced in Singapore, the United States, Britain and Australia and other major developed economies in the practice of tax assessment, that should be mature foreign Tangshan City, the tax assessment system the operating model and improve the level of tax assessment. The fifth part of the land tax system, improve the tax assessment of Tangshan Choice, through the front part of the elaborate and assess the situation on the domestic and international tax compared to the steel industry, for example Tangshan, Tangshan City, improve and perfect the proposed tax assessment work Path Selection and the author's own recommendations and the implementation of Tangshan Iron and Steel Company tax assessment.As a method to strengthen the day-to-day tax management, the Tax Assessment is proposed. It accords with the requirement of State Administration of Taxation to make the tax collection more price and scientific, and it is proved to be an effective management tool abroad. However, current research on tax assessment focuses on the technical level, lacking of a comprehensive analysis of the factors. And the practical implementation of the study is even less.Concentrating on the theory and application of the tax assessment, using real examples and referring to the successful foreign cases, I analysis China's tax assessment step-by-step. A detailed analysis is conducted based on the realities, constraints and comprehensive management issues. In this paper the structure is as follows:The first part is the introduction: I propose the problems which includes the research background and its importance of this topic.The second part is about the research framework of tax assessment: explain the meaning of tax assessment and its characteristic and classification. Second, define the role of the tax assessment; Third, the theoretical analysis of tax compliance, arguing that the tax assessment is an evaluation about taxpayers'failing to comply. Fourth, I investigates that the effect of tax assessment on the tax equity and efficiency effects.The third part is the evaluation of tax assessment in current practice: From the empirical perspective, I analyze the development process, commonly used methods, application procedures and the basic situation of the tax assessment.Part IV "foreign tax assessment analysis": Based on our analysis of the domestic tax assessment, we study the tax assessment practices and their successful experiences for Singapore, the United States, Britain, Australia, and other major developed countries(regions).We conclude that our country should learn from foreign tax assessment system, improving tax assessment.Part V "The way to improve our tax assessment": Based on the previous analysis of the current situation of tax assessment both domestic and abroad, we give our tax policy recommendations on how to improving the assessment of tax.Part VI "Case study on the tax assessment methods of Iron manufacturing industry in Tangshan City": We do a research on Iron manufacturing industry in Tangshan City including the tax assessment system and status of the industry, and evaluate the implementation of the tax.