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Analysis Of The Establishment Of Tax Assessment Model And Related Factors

Posted on:2004-04-19Degree:MasterType:Thesis
Country:ChinaCandidate:H L WangFull Text:PDF
GTID:2206360122975813Subject:Public Finance
Abstract/Summary:PDF Full Text Request
The evaluation of tax payment, as a fire-new and daily administrant model of tax control, has received more and more recognition of tax bureaus at all levels, and has been an important part of modern tax affairs management, along with the ongoing reformation of tax administration. 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 and intramural supervisal. So the evaluation of tax payment has be"en a burgeoning and independent field in tax management. This thesis puts forward several tentative plans to set up the model of evaluation of tax payment, based on practical analysis and abroad experiences.This dissertation consists of six parts.Part 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 function and significance briefly.Part two analyses the theortic foundation to set up the model of evaluation of tax payment. It is supported by basic tax theories, theories of tax management, principles of WTO, theories of credit risk management and management flow re forger, etc.Part three discusses the environment factor about the model. The evaluation of tax payment, as an economical management method, is certain to be influenced by environment around it, such as economic factors, legal factors, tax management factors and technical factors.Part four introduces some abroad experiences. Tax auditing is a popular measure of tax management intenationally, and this part introduces several examples about it and takes the model of Singapore as a specialties to give a detailed introduction.Part five is the tentative plans of the model and is the main part of this thesis.Firstly it recommends a method to investigate the tax economic model - systemic dynamics, which is applied to this field with many advantages. And so does it apply to set up the model of evaluation of tax payment. Then several tentative plans follow.Part six is about methods to pefect and safeguard the model. Briefly commented on the reality of evaluation of tax payment, the thesis puts forward some propositions to ensure that the model should be implemented in a perfect way.
Keywords/Search Tags:evaluation of tax payment, model of evaluation of tax payment, tax administriation
PDF Full Text Request
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