A Research On The Establishment Of Tax Payment Evaluation System Under The Information-based Environment

Tax payment evaluation is not only the important link of the tax management, but also the organic component of the tax collection and administration system. As one of effective management means of tax supervision in the midst, tax payment evaluation plays especially a role on improving levy quality and optimizing the new levy modern. Being fresh thing in the tax collection and administration reformation, the development of tax payment evaluation is facing new problems as well. The biggest weakness is that the tax evaluation's informationalization degree is not high. It has become a new topic facing us today that how to improve completely informationalization level of tax payment evaluation working so as to deepen well the tax collection and administration service.Based on reviewing the tax evaluation theory, the paper here focus on discussing the tax payment evaluation system under the condition of informationization, introduces "tax evaluation" index system on the basis of informationization, together with its process and operation system as well as. The author also put forward some suggestions toward tax payment evaluation work.The paper is beyond of the limitation of which is stay around traditional qualitative analysis and the layer experience study on tax payment evaluation, standing the study achievements available in the academic field, moreover, it gives a deep research on the operation layer of tax index sign and process, also, gives a practical research for realizing the informationalization of tax payment evaluation in the tax system currently. Under the informationalization circumstances' tax evaluation system to set up this topic, the paper article is totally divided into 6 chapters. Chapter 1 discusses the commonsensible theory of tax payment evaluation in the light of the basic connotation, the basic presume, the basic characteristics, the basic procedure and the basic function of tax payment evaluation, and etc. Chapter 2 discusses that the informationalization of tax payment evaluation is the request of era and the realistic choice by analyzing importance and necessity of the tax payment evaluation, the experience concerning informationalization of tax payment evaluation from some parts of world, the problem's viewpoints existent: that our country propels the tax evaluation information-based construction. Chapter 3 mainly surround the tax payment evaluation's foundation to discuss the tax payment evaluation index system constructions and filter createdly 36 items basic of tax payment evaluation by conducting individual interview and random investigation to the taxation tax system of Xiang Fan City . Chapter 4 treats again tax payment evaluation system under the informationalization circumstance connects Tax Payment Evaluation Management Methods issued by National Taxation Administration Bureau and draw the flow chart of tax payment evaluation. Chapter 5 expounds that we should notice some problems about tax payment evaluation system under informationalization conditions. In chapter 6, the writer proves the realistic value of tax payment evaluation informationalization system the paper constructed by connecting the writer's long-term working experience and analyzing the two typical cases of tax payment evaluation under informationalization circumstance from National Taxation Administration Bureau in XiangFan City.Tax payment evaluation is a brandly new topic of tax-working under the background of socialist marketing economy, its practice work is just a beginning and its theory need a further study. The article is trying to perfect constantly "Tax Payment Evaluation" concept in order to propel the informationalization process of tax payment evaluation task based on the writer's ideas as well as the establishment of tax payment evaluation modern.