Tax Assessment In The Corporate Income Tax

At present, with the rapid development of china economy, the tax base is growing rapidly.Expanding the scale of China’s tax Correspondingly, on one hand the problem of loss of tax revenue has become more prominent, the corporate income tax as our levy difficulty. On the other hand, it constitutes the important part of our financial income in china. The loss of taxation is increasing,which has a serious impact on our fiscal revenue. Therefore, to enhance the efficiency of the corporate income tax and to strengthen the levy means is a very important mission. Tax assessment now has become a popular tax collection and administration way, which makes the tax authority can effectively monitor the taxpayer to fulfill its obligation to pay tax, reduce the tax collection and management cost so as to improve efficiency of tax collection, and help to help taxpayers to reduce tax risk, improve the awareness to pay tax. This makes the tax authority can effectively monitor the taxpayer to fulfill its obligation to pay tax, reduce the tax collection and management cost so as to improve the efficiency of tax collection, and be helpful to help taxpayers to reduce tax risk, improve the awareness to pay tax. More and more departments have paid attention to tax assessment at all levels. However, implemented in some areas but effectively improve the collection efficiency is very prominent role, although not in the corporate income tax collection and management work to form a unified methods and models, but Research tax assessment of corporate income tax collection and management has a very important significance.On the basis analysis of the research of scholars tax assessment, the basic theory of the tax assessment and the corporate income tax, clearly define the concept of tax assessments, and corporate income tax, feature. By analyzing the tax assessment at home and abroad, we can get a certain amount of experience, which bring some enlightenment to our country. The paper focuses on the status quo of China’s enterprise income tax assessment, which initially built a corporate income tax assessment index system. Through the the Shiyan City of YunXian to the Inland Revenue Department tax assessment case, we empirical analyse the application of enterprise income tax assessment. The first part is the introduction, which discusses the topic research mesh, significance, the domestic and foreign research present situation, this article research contents, methods and the innovation points and shortcomings.The second part is about the enterprise income tax collection and management of tax evaluation elaboration。Firstly, it is about the definition of the concept of tax assessment and the analysis of the characteristics of, and on this basis to explain the basic theory of tax assessment. Secondly, it is to analyze the running mechanism of enterprise income tax, and then we put forward to carrying out the necessity of enterprise income tax assessment.The third part mainly introduces our country enterprise income tax assessment. In a well defined enterprise income tax assessment based on the concept of analysis of Chinese enterprise income tax assessment of the evolution process of enterprise income tax, and points out the major problems in the appraisal, followed by an analysis of Chinese enterprise income tax assessment of the causes of the problem.The fourth part is proposed based on the construction of enterprise income tax evaluation index method, and the specific interpretation of the existing tax assessment principle construction method, also made to this evaluation, and for Chinese enterprise income tax assessment problems and the corresponding countermeasures.The fifth part is about the Yun Xi Xian enterprise income tax assessment case analysis, through analyzing the local taxation bureau of Hubei province in the enterprise income tax collection and management, and then puts forward some solving countermeasures.The last part is the summary and prospect, through to our country enterprise income tax assessment and the present situation combined with the overseas enterprise income tax assessment, we finally put forward some enlightenment for our country enterprise income tax assessment basic idea.