Tax Under The Informatization Construction Of Tax Evaluation Research

Tax assessment refers to the tax authorities according to the various tax related information control and obtain. According to the national tax law, regulations, relying on computer network, using the method of data alignment. And the information technology and modern management technology, for the taxpayers and withholding agents fulfill their obligations to pay taxes, the withholding of the validity, lecomprehensive.It is the practice of taxpayer and withholding agent of the tax business such as authenticity, accuracy of declaration of tax audit, analysis and comprehensive evaluation. Verify that the tax, tax interview and on-the-spot investigation method. In order to make qualitative, quantitative judgment, the timely processing of tax behavior in error, investigation and analysis and evaluation on the reasons of the problems, to sign, nano comprehensively and real-time monitoring.Recognized as the world’s way of tax administration, tax assessment is regarded as one of the effective means to strengthen the collection and management, and attracted more and more attention.to provide the corresponding service to taxpayers in the process. In the implementation of the tax assessment, can make up for the weaknesses of the tax reform in the monitoring function, strengthen, help taxpayers tax in the process of correcting mistakes and shortcomings, in order to improve the consciousness of taxpayer, so as to achieve the service tax reform, the construction service government purpose.But in many of the current problems in the tax assessment in China, leading to its due role can not be reflected. For example, the tax assessment positioning vague, information data and the lack of tax assessment staff level uneven.Since the introduction of tax assessment of tax collection and management, the theoretical and practical work departments have been studied and discussed many people from the basic connotation, theoretical basis, basic tax assessment practices, development prospects and other aspects.But these researches mainly focus on theoretical study, combined with the actual case study less common. With strong personality case does not apply to general significance.In view of the present situation, in the full model on the basis of the theory, this paper will start with the basic concepts and methods of the tax assessment, combined the analysis of practical cases, discusses our country tax assessment problems, and puts forward improving advices of tax assessment. Based on the above content, this paper is divided into six parts:The first part is the introduction, introduces the research problem, the significance of the topic and the innovation and insufficiency;The second part is a combination of tax analysis and early warning system and tax assessment system and practical work in the case of tax assessment, practice research;The third part is the present situation analysis, analysis of the current situation and characteristics of China’s tax assessment management, find out the cause of the problem;The fourth part is the foreign advanced practice and experience on the tax assessment, which can provide reference for the development of China’s tax assessment;The last part is the conclusions and policy recommendations, the results reviewed, and the current problems to put forward specific proposals.