The Research Of Tax Payment Assessment System Construction

Tax payment assessment which is the consuetude and measure of tax management is a directional choice of tax reform. It adequately incarnates the thinking of justice, neutral and transparency of modern tax management. At present, the developed countries have established a fairly complete system of tax payment assessment, while in China, the tax payment assessment is still in the exploratory stage, and the combination of tax payment assessment theory and its practice is not quite closely. What's more, the direction and guidance to Practical work on specific operation is also not enough. So to research tax payment assessment system construction is clearly has realistic guiding significance.By displaying a clear concept of tax payment assessment, positioning tax payment assessment status, drawing on foreign experience and domestic situation, and analyzing the development trend of tax payment assessment, as well as highlighting the operational construct of tax payment assessment system, this article will further deepen the tax payment assessments work, so as to be able to provide a theoretical reference.The full text is mainly divided into three parts.The first part of this passage analyses the concept of tax payment assessment and the inadequacies in the definition giving by current authority sector and the academia. And the author myself also try to put forward a more accurate description, Soughting to provide a clear understanding of the concept of tax payment assessment of the practical work undertaken.By analyzing the effective distribution and scientific monitoring source of tax payment assessment of tax resources, it is essential for creating a good environment for taxation. I will compare the differences of other works of tax payment assessment and tax management, and define the assessment, as "tax payment assessment will become China's priority of tax management."The second part gives an analysis and assessment to pay tax of the situation at home and abroad, summed up the current tax payment assessment of China's existing problems and shortcomings, as well as the experience of foreign tax payment assessment which is worth learning from. It give a outlook of the development trend of tax payment assessment from those five aspects: the source acquisition which expanded the channels; the legal system that supports the establishment of the indicators system; the improvement and development information infrastructure development platform for the assessment of tax structures and the overall quality of the personnel upgrade. By determining the basic objective of the development of tax payment assessment system, this part offered guidance to developmental direction of tax payment assessment's practice work.Part III combined tax payment assessment and practice development, highlighting the practice of operational guidance. It also Descript the framework of the entire tax system comprehensively, specifically from the six assessment: organizational system of a tax payment assessment, process system, index system, method system, information platforms, performance evaluation.The creative points of this text are: firstly, on study, it fully integrated the current domestic status of tax payment assessment, what's more, it also put forward the main contents of the tax payment assessment system construction in a system which includes: the building structure of the tax payment assessment, the process building of the tax payment assessment, the indicators of the tax payment assessment system building, tax payment assessment method system of the building, tax payment assessment information platform construction, tax payment assessment performance evaluation. Secondly, it is shown on the aspect of analysis methods. Start from the inadequate direction of current theory and practice which is based on the existing guidance documents, this passage analysis the practical examples, highlight the practice of operational guidance.