Tax Assessment Indicator Discussion And Application Analysis

After 20 years opening policy, the tax revenue scale is enlarging with the high speed development of Chinese economy. At the same time, many problems is becoming more obvious than before, for example, low-effectiveness of tax revenue work and the drain of tax. Therefore, learning from international advanced managerial experience, National Tax Affairs Bureau carries out the tax payment policy which is an international general tax administration method. In order to guide the estimation work of tax revenue in tax affairs system, National Tax Affairs Bureau published a policy named"Tax Revenue Administration Method". However, the policy doesn't work well in basic unit tax affairs institution. For this reason, it is meaningful to explore the use of estimation indexes of tax revenue in practice.On the theoretical base of tax revenue study, accounting, management study, this paper use value added tax(VAT) as an example to construct a set of estimation indexes of tax revenue to solve the problem that estimation indexes which recommended by"Tax Revenue Administration Method (Implementation)"doesn't fulfill its function in basic unit tax affairs institution.This paper is organized by the following parts: First, to introduce the basic problems of estimation of tax revenue in practice from the perspective of conception, nature, characteristics, meaning and function. Second, to descript the situation and reason of the problem we meet. Third, to study six the international advanced management experience from 6 countries and prompts my suggestions. Forth, use VAT as an example to build a set of estimation indexes of tax revenue. Fifth, to explore the function, calculation and methods of the estimation indexes by using a case study method. Last but not least, to give some suggestions to the use of estimation indexes of tax revenue in practice. This will support the use of estimation indexes of tax revenue in basic unit tax affairs institution.