Xuzhou City, The Irs Vat Tax Assessment Of The Implementation Of The Research

The tax- paid assessment, which has a history of several decades, is a quite popularway of tax management in foreign countries. To embody the idea of optimizing servicethrough tax management, the government of China began to carry out the policy oftax-paid assessment at the end of the 20th century. But the result of the practice doesn'tachieve its expected goal. The achievement we have made is just superficial. What liesbehind is the destruction of the legal system of tax and the principle of fairness. In fact, itserves as a hotbed for power seeking and for the corruption. Based on the analysis of thereasons of the disappearance of scientific management when carrying out the tax- paidassessment and by making use of the theories of management, taking tax-paid assessmentof Xuzhou State Revenue Bureau as an example this paper probes into the differencesbetween China and western countries about the external legal environment and the internalmanagement environment which the value added tax- paid management has to face. Thepurpose is to find out the improper decisions made to carry out the policy of value addedtax-paid assessment in China and then the paper tries to reset the function of the valueadded tax-paid assessment and set up an operative system of tax- paid assessment.Finally, suggestions are made to reinforce the management of the tax-paid assessdmentfrom the point of system and culture based on the relative theories of economics.