Research On The Tax Assessment Of The Grass-Roots Tax Department

The loss of tax revenue due to non-compliance exists generally. Many countries（regions） have been working to improve tax compliance research, and the reach overseas in this area started earlier, such as the Taxpayer Compliance Measurement Program for discriminating the awareness and authenticity of tax declaration, stating from the 1960 s in United States. At present, most countries（regions） have established the tax assessment model. Japan set up specialized agencies in taxation department to implement the office desk assessment.Germany established the tax audit system. Singapore and Hong Kong have established strict tax assessment system. Since the late 1990 s, by drawing on international experience, tax assessment has been widely used in China’s tax authorities. With the tax reform, the status and functions of tax assessment in tax collection and administration continues to be highlighted, from the assessment of individual taxes to all taxes and taxpayers. Tax authorities issued a special document for regulating the tax assessment, and the tax assessment system has established form then on. The tax assessment alleviates the weaking management between the taxpayer self declaration and strict tax inspection system, and strengthen the monitoring of tax sources effectively, becoming an important means of tax collection and administration.At present, the research on the theory and practice of tax assessment is not perfect, and can not be a good guide to tax assessment. As a grass-roots tax department of the tax source management personnel, the author specifically engaged in tax assessment, and be keenly aware of the need to further improve the tax assessment. This paper focuses on the tax assessment of grass-roots tax department. Starting with the connotation of tax assessment, this paper in-depth analysis of the concept of tax assessment, finding the legal basis for the existence of tax assessment, and clarify the position of tax assessment by comparing with other tax collection functions, summarizing the realistic significance of tax assessment. The paper reviews the development process of tax assessment, analyzes the problems existing in the mechanism, means, information acquisition, personnel quality with the example of the application of tax assessment in author’s unit, and puts forward the corresponding countermeasures on the improvement of tax assessment. To improve tax assessment must learn from international advanced experience, perfect the tax assessment mechanism, set up professional tax assessment agencies and equip with high-quality professionals, expedite information collection and sharing channels, and clarify the responsibility of both tax authorities and taxpayers.