On The Tax Assessment Theory And Practice

Assessment of paying taxes is a completely new task of the tax work in the socialism market economy of our country.The practice work is still launched only in a short time,it still requires to inquire into further in the theory respect.The concept of the"Assessment of paying taxes"obtains continuously improvement.According to the work demand of assessment,the aim and the work practice,the writer thinks that the concept of the"Assessment of paying taxes"is an administration work which can raise the quality of collecting to the tax revenue,that the tax authority on the basis of pays taxes man's reporting pays taxes data,financial affairs data,everyday controlling data and other message data,with some application technique measure and means,carry on a synthesis analysis,examination,rating and decide of the pays taxes man's paying taxes situation in the specified particular period.And discover the pay taxes problem without delay,ask the paying taxes man to expound to the tax authority,offer policy propaganda and the guidance,Charge paying taxes man checks and correct himself, pay the taxation sufficient and quota in conformity with legal provisions.The pay taxes on assessing setup must consist of the distance travel by a stream of water setup,the organization setup,the target setup,the post responsibility setup.Through the analysis present condition of our country's assessment of paying taxes,as we can see,it has received some results,which realizes valid supervision of the whole e process,increase the quantity of taxes collect and administrate,guarantee the tax revenue realization,building close links of collect and payment.At the same time,our country's pay taxes on assessing work still have some problems.The work pay taxes on assessing is still lack statue foundation and operating rules and regulations like work,understanding does not unite,the organization does not amplify,tax authority credit defect,paying taxes,it is finite to assess the limit.The target pay taxes on assessing isn't completely.continuously administers the innovation,continuously prove the administer innovation,assess setup the supplying administration to prop up assessment of paying taxes,promotion the technique innovation,setup supply of information support for establishing system serves for the pay tax man.Strengthening the legislate work of pay taxes assesses work,improving the organization setup,to deploy with personnel staff,means setup,the work measure is assessed in the raise, depend the science and technology measure,widen the message irrigation ditch,lift the message quality.