The Status And Countermeasures Of Tax Assessment In Primary Tax Authorities

As a supervisor mode of China, assessment evaluations for grass-root taxation authority has been generally accepted and approved by major countries in the world. In the system of tax collection and management, revenue department and taxman take assessment evaluations as a key method to supervising taxpayer`s liability and controlling taxation. Assessment evaluations are now widely used to help to solve the illegal activities concern taxpayer, also help to improve the sense of assessment for taxpayer and the ability; It is the chief means to construct the Service- typed Government, and testifies the spirit"Combine Serves with managements in tax collection". Most developed countries have had built many different characteristics assessment evaluations molds to keep a scientific and reasonable development of tax administration. In recent years, with the development of informationization and following the unceasingly deepen the reform of taxation worldwide, assessment evaluations system are expanding through the improvement, and it gradually forms one significance operate to supervising and controlling the taxation on a global scale. So to construct a system of assessment evaluations for grass-root taxation authority, in the favor of propel and deepen the assessment evaluations, enhance tax structure acts on international convention, enforce the change of role and function of the tax authority, reduce levied cost and increase taxpayers` initiatives.As an effectively complemented way for tax collection and management, assessment evaluations system is conducive to find and rectify the taxation illegal acts, raise tax consciousness and taxman`s working abilities. What cannot ignore are that there still have some drawbacks of the system of assessment evaluations, all the drawbacks are caused by the roundedness of informationization and tax administration of Tax Assessment, such as: not explicit in taxation, taxpayer`s information not correct and data sources not detailers, some evaluators lack of professional qualities and inadequate legislation of the taxation system.Consideration of such problems and shortcomings in the tax assessment which serious impacts the reality,veracity,legality of the assessed by tax authorities; Besides, it is hard to find, correct and dispose the faults concerns in the taxation; moreover it is harder to control and management the taxpayers, so it is not easy to promote declare taxes and analysis the statues of taxation. The primary causes of the phenomenon could be expounded from two aspects: inner and outer. In view of the existing problems and drawbacks in tax assessment, a serious impact on comprehensive assessment of the taxpayer's authenticity, accuracy and legitimacy, it's difficult to detect, correct and deal with taxpayers'fault in the tax assessment, to achieve the overall, real-time control, in order to promote the taxpayer's real reporting and improve the level of tax control analysis, the main reason and its constraints for this phenomenon can be to elaborate from both internal and external.After drawing on the successful experience of developed countries, according to China's specific national conditions, to set the tax assessment system with Chinese characteristics, it's very important in building harmonious relationship between the taxes levied. To better improve the tax collection system, and improve the assessment quality of the tax levied, this paper on how to resolve the tax assessment of Grass-roots tax authority issues, ask for updates philosophy, clear positioning capabilities of tax assessment, improve management, and improve the legal system of tax assessment, overall co-ordination, then build a scientific system and other measures of tax assessment.