Tax Assessment Theory And Practice

Tax payment evaluation is a kind of action about tax collection and administration .Tax office evaluates taxpayers'declaration according to related information and data. If there is any problem, further measures will be taken. Tax payment evaluation is based on tax compliance theory. In China, tax payment evaluation follows the new ideas of tax collection and administration, goes together with the change of collection- and-payment-relationship, coordinates tax inspection to improve tax administration, and promote the healthy development of national economy. In the world, tax payment evaluation is a common practice of tax system. The successful experience from others can be taken as reference for us. Nowadays, practice of tax payment evaluation in China has made impressive achievement. But it's also true that not everything is perfect. We should standardize procedure of tax payment evaluation, improve evaluation-officer's quality and ability…In short, it's necessary to practice tax payment evaluation in China. We should persist in it and try our best to improve it.