Tax Assessment Study

The traditional taxation administrative system of our country faces new situation and challenge with the establishment of socialist market economy. It requires revenue department to upgrade the management idea , innovate management style and move ahead simultaneously with social economic development. The evaluation of tax payment, as a kind of brand-new management style and a effective supervision method of tax revenue source, has received more and more attention of the revenue departments at all levels, along with the ongoing reformation of tax administration and the application of the information technology in the field of tax revenue. It is not only different from tax inspection, declaration of tax, tax affairs service and other administrant methods, but also ties up with them and links up with all taches of tax administration, and has taken effect on reinforcement of the control of tax revenue sources, optimization of serving and increasing incomes etc. Evaluation of tax payment, as a gradual management pattern, serves to establish the relationship of equability between taxpayer and tax authority as server and manager at the same time. This thesis puts forward several tentative plans to set up the model of evaluation of tax payment, based on theoretic analysis and practice of Henan Provincial office of the State Administration of Taxation. Because of the relative stability of personnel organization, this thesis has not touched upon to the organization of the evaluation of tax payment.This thesis consists of three chapters.Chapter one is the implication of evaluation of tax payment. It delimits the connotative meaning, main characters, inscapes and the scope of evaluation of tax payment, and analyses the significance. On the basis of which, proposes the general understanding of evaluation of tax payment.Chapter two discusses how to set up the effective system of evaluation of tax payment. The goal, overall thinking, principle are given at first, general working routine secondly, finally in draw lessons from value-added tax administration of trade and business enterprise and at the foundation of practice of Henan Province, the index system applied for computer evaluation is put forward.Chapter three establishes several models of evaluation of tax payment with different indexes. While describing the models, the thesis puts forward the general methods of manual evaluation. Then through analyzing representative cases, put the application of evaluation of tax payment in the work to the proof.