Shenyang City In The Implementation Of The Tax Assessment Problems And Solutions

With the gradual deepening of tax reforms, China's tax collection and management philosophy also means a qualitative leap in such a background, the tax assessment of theoretical study and practical exploration came into being. As the current tax assessment on the current international system of tax administration, tax authorities to taxpayers is the tax information collection, analysis and use of certain methods and measures and experience data, then determine whether the taxpayers to pay taxes normal means of monitoring the sources of tax revenue. Through the promotion and application of the past year, the Shenyang City that the IRS tax assessment for more sources of tax revenue to strengthen management, improve tax collection and management quality, optimizing the tax service the important role played by. Practice has fully proved:for tax assessment not only conforms to the basic management of the tax requirements, tax collection and management reform and adapt to the objective needs, it is a scientific advance tax, fine management of the only way.Shenyang City, through the IRS tax assessment work and achieved certain results and accumulated some experience, but this has just started work, after all, still in the exploratory stage, yet to be improved and optimized. This article along China's emergence and development tax assessment of the track, in Shenyang City, summed up the IRS tax assessment at this stage what has been achieved on the basis of analysis of the current tax assessment carried out in the main problems still exist, and by the practice of combining work Improve the tax assessment measures.Paper is structured as follows:This paper introduced the first part of the background and significance of topics, through the existing literature on the tax assessment study, we understand that the current domestic tax assessment in the implementation of the easier issues and improve the assessment of tax measures.The second part of the tax assessment on the general theoretical issues. Through the tax assessment of the meaning, basic features, content, China's tax assessment on the development process so that our tax assessments in tax collection and management in a more important role with a clear grasp.and pointed out that at present there is work:Tax assessment of the tax burden of early warning indicators do not accurately assess the typical case of high-quality, low level of information technology, and further detailed analysis of these The reason is the lack of thinking and understanding, not an independent body to assess taxes, not enough in-depth business training, tax manager of day-to-day affairs work more complicated.The fourth part of foreign tax assessment on the advanced experience. For example, specialized agencies and assessment division of clarity, focus on tax assessment of the overall quality of staff, tax assessment and a high degree of intelligence information used advanced methods, the use of assessment model, with the tax advantages of professional intermediaries, conduct self-assessment taxpayers.Part V discusses in detail perfect Shenyang City tax assessment measures. First, strengthen the construction of a system to assess organizations, the business to increase training, improve the assessment of the quality of personnel, and the third is for tax administrators reduce burdens, rational distribution of power assessment, Fourth, we should strengthen the monitoring and data quality management, optimization of the early warning indicators, Refining scientific assessment methods.