Improving The Tax Assessment System Of China

Since reform and opening-up, Chinese economy remains stable development and arapid rise in good momentum, tax revenue also presents the synchronization of growthfor the gratifying situation. When Chinese tax revenue scale continues to expand, aseries of problems that the lack of tax source management, the lag of tax service level,the low compliance of taxpayers are exposed, but the most fundamental reason whichleads to these problems is the low-effectiveness of tax administration, strengthening taxadministration, reducing loopholes of tax administration and assuring the seriousness oftax law are becoming the most urgent task of tax authority. Through Chinese current taxadministration system and learning international advanced experience, the key ofimproving Chinese tax administration is enhancing overall level of Chinese taxassessment work.Tax assessment is a general definition of these activities in daily tax sourcemanagement that the course of taxpayer’s tax declarations, the use of the data for indexanalysis and comparative analysis with certain index warning line, preliminary judgingauthenticity and accuracy of taxpayer’s tax declarations, then taking different methods tothose doubtful taxpayers. At present, tax assessment is widely used in most of the worldas a tax management, but also as measure for tax authority which monitors the situationof taxpayers for fulfilling tax obligations. It is helpful for strengthening the tax sourcemonitoring and management, correcting taxpayer’s mistakes and omissions on taxaffairs, raising taxpayer’s tax awareness and capacity of handling tax affairs, loweringtax risk, reducing tax revenue loss, in order to continuously improve quality andefficiency of tax administration. The paper will study the following aspects of China’scurrent tax assessment system problems and their solutions:First, analyze current tax assessment system from the point of view of legitimacy.There are still a lot of defects and problems existing in the current tax paymentassessment system. To solve these problems, we need to seek the way in the form oflegal norms as soon as possible.Second, analysis the current tax assessment process, its structure and the details arestill not very perfect, and need for structural adjustment. This adjustment will be carriedout under the further premise. Third, China’s current tax assessment index is showing a simple, inefficient, andlow accuracy, and the root cause is mainly the low level of information, tax assessmentindex system is not science.