The Research On The Evalhation Of The Local Tax Audit In Tianchang

As a currently transitable tax management in the international market, tax assessment focuses on the attitude, ability and situation of the taxpayer based on informatization. The implement of tax assessment can help cut down levy cost, lower risks, prevent illegality effectively, so as to strengthen tax collection and management and reduce tax wastage. Tax assessment is the core link of tax management and tax administration, as well as a new measurement to strengthen supervisory of tax source. On the one hand, tax assessment builds broader platform of mutual trust between custodian and taxpayer. On the other hand, it makes supervisory more accurately. However, nowadays problems of tax assessment still exist in our country, such as inadequate understanding, defective system, vague demarcation of assessment property, singularity of assessment methods, unevenness of quality of assessor and imperfect supervision, which greatly influent the function of tax assessment. Therefore analyzing these problems, exploring the reasons and putting forward the corresponding countenneasure is very significant.Due to the current trend of public administration and the practical needs of tax assessment, it is urgent to adopt modem management concepts and methods to study the reasons about problems of tax assessment. Aimed at current situation of tax assessment in Tianchang, this paper tries to analyze the existing problems and reasons. Using international tax assessment concepts and methods for reference and applying public management theory, it also puts forward practical strategies, such as establishing of unified system, standardizing the process of assessment, improving the system of tax assessment index, constructing assessment team etc. These strategies are definitely valuable for the improvement of tax assessment of Tianchang.