The Capability Assessment Of Yunnan Province National Tax

With the new change of tax management and objective in the new period, tax management enters a new era called tax source management era and tax management objective is to collect all the taxes that are necessary and reasonable. The key to achieving this objective relies on the tax department or unit knowing which taxes are necessary and reasonable. Otherwise, there would be no beginning and no definite tax objective, which will undoubtedly lead to the confusion of tax management. Therefore, first thing in tax source management is to assess or evaluate the capability of taxes. Thus it is strongly required that in tax source management more attention be paid to getting to know tax function and the realization of tax objective from the respective of the relation between tax and economy than to the analysis of the tax statistics which is obtained as planned. So it is necessary that a scientific evaluation system be built to assess the capability of tax, namely the total capacity, based on the present tax system and the gross economy. By this new system, for one thing, we can have a knowledge of the tax capacity or scale of some certain area in macroscopic view, reform tax plan management, tap tax potentials and raise taxes actively, offer reference data for financial budget, do some good to the decision making and also economy . For another, we can assess taxpayers to the extent that they abide by the tax law, estimate collecting departments' abilities, guide tax collecting departments in enhancing tax source management and upgrading their collecting quality . To sum up, this system will give the full play to its role in tax collecting and economy. This paper will the authentic data to analyze and assess Yunnan Province national tax capability, provide proofs of the tax collecting capability and practicability as well as its importance, hence reach a conclusion that tax capability assessmentplays an important role in economy, and put forward some constructive and practicable measures to assess tax capability.