The Research Of The Appraisal System In Shanxi Local Tax System

With the change of the economic and social environment,the appraisal system of local tax system in Shanxi cannot meet the actual need. In the concrete implementation process,many problems existBased on this background,this paper specializes in the appraisal system of local tax system in Shanxi. This paper includes three parts.First, the paper outlined the basic situation of local tax system in Shanxi Province, including the current structure of the personnel,the current frame structure,the results of the appraisal system.Second, the paper explores the problems existing in the local tax system appraisal system of Shanxi Province and its reason.The paper argues that the problems existing in the local tax system appraisal system in Shanxi Province are mainly manifested in the specific content of appraisal system,implementation process, evaluation methods and procedures, etc;we should explore the main reason from the traditional factors, institutional factors,human factors,external factors and others. The paper finally perfect the system of assessment of the local tax system in Shanxi Province,from the evaluation subject,evaluation content,evaluation method,etc, putting forward the concrete countermeasures and suggestions.I hope it can have a certain reference function for perfecting the appraisal system.