Development Of Tax Payment Evaluation And Present Situation Analysis In Zibo

Tax is the main source of financial income of a country, because of "economic man"nature of taxpayer and deficiency of taxation system, tax evasion is a common problem in all countries. It is a subject that puzzles the tax revenue theorists for a long time on how to reinforce taxation, lessen evasion, improve deference, and reduce the tax revenue outflow. With the evolution of human society, the function of government is changing. It is an urgent challenge for the government to change from "the superintendent" to "the service provider" in order to collect full amount tax, relieve conflict among collecting process, improve administration efficiency and reduce operation cost. The tax payment evaluation is just one of the new emerging collection models to deal with this challenge. With the transition of government role and rapid running market economy, it will help to reduce the outflow of taxation, reinforce tax source management, improve service quality, relieve collection conflict, reduce operation cost and improve management achievement. The promotion of tax payment evaluation is important for the sound developing of socialist market economy, the realization of international taxation system, and deepening reform of taxation system and son on.The tax payment evaluation take the tax authorities as the main body, through scientific methods and skills, based on information collected from taxpayer and third parties, check and analyze the rationality, accuracy and reliability of the tax amount, then find the problems and solve them in time. By setting up a "filter screen" between the tax source management and the tax auditing, the tax payment evaluation helps to reduce the outflow of taxation, improve tax deference, and build up a social credit system and harmonious collecting environment. As a new kind of collection mode, the tax payment evaluation has obtained certain achievements in the development process as well as exposed certain limits, it needs to be optimized and upgraded with practice.This article is divided into five chapters.First chapter, Introduction. Introduce background and propose research subject, purpose and significance of study, through analyzing the research status in and outside of China, propose the research viewpoint and the method, the innovation and the inadequacy, and establish the framework of the article.Second chapter, theory of tax payment evaluation. Introduce the concept, the principle, the program, the method and the relations with other tax links. Bases on the principles, propose general understanding of tax payment evaluation.Third chapter, development status of tax payment evaluation. Through analysis of the development status in and outside China, with reference to the international successful cases, several important inspirations are induced to help clarify research directions and methods.Fourth chapter, Zibo City’s basic status of tax payment evaluation.This chapter has used the research analysis method of "theory to guide practice" and "practice to enrich theory", take Zibo Local Taxation Bureau as the example, focus on its present situation and problems in Zibo local tax payment evaluation. With brief introduction of local tax system of Zibo City., the achievements in information exchange, classified appraisal, strengthened management, exchange training have been illustrated. And take two successful cases of the real estate industry and the steel structure manufacturing industry as examples to demonstrate that the tax payment evaluation level of Zibo Local-Tax is among the best among the neighbor cities. The challenges in the organization system, information gathering, the performance Index and the evaluation methods are thoroughly analyzed to build a strong foundation for the establishment of scientific appraisal system.Fifth chapter, Zibo City’s improvement strategy and outlook of tax payment evaluation. Based on theoretical explanation, present situation analysis and practice summary, reform plan and expectation are proposed to improve local tax payment evaluation. The improvements should focus on Establish effective and efficient organizational systems, Reinforce Information collection, Optimize Performance Index, Upgrade evaluation methods and Intensify tax propaganda. And more works on Legalization, Specialization, Diversified information collection channel, Intelligent evaluation system and Intermediate agency are expected to facilitate the sound development of tax payment evaluation of Zibo Local Tax.