Tax Assessment Application In Grass-roots Tax Authorities Shihezi Steel Wholesale And Retail Industries Tax Assessment As An Example

With China’s economy developing stably and rapidly recently, compared with others, the collection ofcorporate income tax has more difficulty to manage and the loss problem much more serious. Therefore,the task of improving collection management efficiency and methods is more urgent..As an effective meansof improving the tax collection efficiency, the tax assessment has received more and more attention of thetax administration departments, including corporate income tax management department. However, thecurrent corporate income tax assessment is still at its explorative phase and failed to form a mature indexsystem and evaluation model. How to integrate practice, learn from foreign evaluation experience, combinethe evaluation work into the daily tax collection and make the tax assessment play a role in the corporateincome tax collection management, which worth further study.This paper is arranged as follow. Chapter one is the introduction. It’s a brief overview of thebackground and significance of corporate income tax assessment, introducing overseas and domesticresearch status about tax situation assessment, summarizing the theoretical perspectives of the study, andlisting the research design and structural framework of this paper. The second chapter is the discussionabout basic tax assessment theories and the detailed introduction of tax assessment operating procedures,solidifying the theoretical foundation for the following research. Through introducing the current status oftax assessment in Shihezi Internal Revenue Service (IRS), chapter three made analysis on the existingproblems in the corporate income tax assessment of Shihezi IRS and explained the necessity of designingthe corporate income tax assessment application. Chapter four is about establishing corporate income taxassessment principles, building corporate income tax assessment index system, constructing corporateincome tax assessment model, completing the Shihezi IRS corporate income tax assessment applicationdesign and analyzing empirically the application of tax assessment in the corporate income taxmanagement. Selecting one enterprise to use the established index system and model as a case, this paperproved the effect of tax assessment application in the management of corporate income tax collection.Chapter five is to summarize the full paper and extract several conclusions about carrying out taxassessment application project.The main conclusions are as follows. The tax assessment is playing an active role in the taxadministration of grassroots taxation organ and has achieved significant results in practice, but we must payattention to many problems exposed and take further measures to solve. In the long run, creating taxassessment system, including corporate income tax assessment, still has a long way to go. As a taxadministrator of grassroots taxation organ, I am aware of the important responsibility that we shoulder.Only when we integrate the practice of Shihezi IRS tax assessment, can we establish the corporate incometax assessment index system, construct the corporate income tax assessment model and make the taxassessment play a better role in corporate income tax collection management and make effective use of taxassessment methods to improve the tax management level of Shihezi IRS.