The Theory And Application Of 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 Cement manufacturing industry in Meishan City": We do a research on Cement manufacturing industry in Meishan City including the tax assessment system and status of the industry, and evaluate the implementation of the tax.