Optimization Of Theoretical Analysis And Empirical Study On Yancheng’s Tax Assessment

The tax assessment has played a pivotal role in Yancheng’s local tax system to optimize tax services and to strengthen tax administration. In recent years, Yancheng tax assessment of operational system developed gradually and improved constantly, but with the rapid economic development the taxpayers’ business model changes in the way, the operating mechanism of the existing tax assessment is far can not meet the practical needs of tax administration.In this paper, along with China’s tax assessment trajectory generation and development, starting from the research of tax assessment theory, a careful analysis of the present situation of Yancheng tax assessment and problems,recentlly, the Yancheng tax assessment problems are including:positioning is not accurate, the organization system is not perfect, indicators and processes are not the scientific basis of information asymmetry, low efficiencyand so on. In this paper, active learning from the successful experience of the existing tax assessment system indicators, modeling point of view. the issue of tax assessment develops from the following eight points:tax assessment for accurate positioning, the organizational system of tax assessment improvement, communication and coordination mechanisms, processes, systems, assessment methods, index system, the tax assessment model, perfect eight areas of tax assessment evaluation system, and the work propoed the perfect tax assessment suggestions, in order to optimize the the Yancheng tax assessment operational mechanism, give full play to the effectiveness of the tax assessment.