Tax Assessment Management Research

Tax payment evaluation is a modernized management tool for international traffic.It is mainly information application centralizing the data and using rigorous mathematical model, computer analysis and comparison, as radar station "detection, scanning taxpaying outlier, more manual focus on verification, excluding abnormal, so as to achieve the purpose of tax source management and monitoring, so as to improve the tax collection and management quality.According to Kos theorem, good system can reduce the transaction cost and produce benefit.. Tax if you choose a good management system can reduce the transaction costs of government and taxpayers, namely the government to reduce tax cost, the taxpayers to reduce tax cost, saving is the cost of the entire society, the social benefit. This has laid the theoretical significance of the tax assessment of tax management exploration research.By reviewing the relevant foreign tax assessment theory, learn from foreign advanced tax management experience and practice, summed up the advanced management mechanism of tax assessment, tax assessment of domestic now the actual operation situation of understanding, analyzing the defects of existing domestic tax assessment management system, in accordance with the most deadly short board as the main starting point, order, one by one analysis of how to learn the advanced experience of foreign countries, which is a weak point to which of the strengths of the study abroad, were introduced to comprehensive analysis, the current international most advanced tax assessment management experience and method, transplantation in our country, the real upgrading of China's tax assessment management system, use tax assessment management modernization management power, service the level of tax administration in China on the stage, in order to adapt to the soaring tax tax administrator.The innovation point of this paper is the focus is now in the information age, China's new administration reform, strengthen tax assessment of the background, to Kunming tax as an example of how to break through the bottleneck; based on, through investigation and research, access to Kunming tax assessment practice of first hand data, smallness, the introduction of risk management, data information management, system management, and other management concepts and methods proposed improving China's tax assessment management suggestions and thoughts.