Study On Synthetical Evaluation Of Levying And Administration Benefits Of The Golden Taxation Project (Second Phase)

Taxation is the pool of national finance income. Since the taxation reformation in 1994, the tax policy of our country kept to be focus of economy. Value Added Tax (VAT) is a kind of advanced tax adopted by most countries, but the application of VAT in our country brought about some problems and drawbacks which result in great loss. And then, the Golden Taxation Project was carried out. The Golden Taxation Project (second phase) summarized the experience and deficiency of the Golden Taxation Project (first phase), the Golden Taxation Project (second phase) is composed of four subsystems: the anti-false invoice assorting and authentication subsystem, computer audit subsystem and assist-check subsystem that cover VAT common taxpayers all over the country, which can not only help the tax department strictly supervise taxpayers on their VAT invoice and tax paying situation, but also detect and fight against tax crime duly and effectively. The implement of the Golden Taxation Project (second phase) can not only ensure the income of VAT and enhance the quality and efficiency of VAT levying and administration, but also improve diathesis of tax collectors and is beneficial to secure the fair competing market environment.Firstly, the thesis introduced the background and process of the Golden Taxation Project (second phase) and put forward the signification of valuing the Golden Taxation Project (second phase). Secondly, it discussed both domestic and abroad tax theories briefly, and put forward the index system and evaluation Model which basing on the levying and administration theories of taxation. Finally, the thesis utilized the data from Shandong Province and the fuzzy evaluation method to analyze the effect of the project from 3 aspects, and also found out the shortages of this project and make some suggestions.