Improve The Countermeasures Of Tax Assessment

Tax assessment refers to the management of tax authorities,based on the statutory duties,to conduct a fair and work review of the taxpayers and the materials submitted,and investigate illegal activities such as stealing,escaping and tax avoidance,so as to improve the efficiency and fairness of tax collection and administration.The better the effect of tax assessment,the higher the quality of the tax payers,the less the loss of tax,and the tax compliance of the taxpayers.As a recognized way of tax administration in the world,tax assessment is widely adopted by tax authorities,which is used to manage taxpayers' tax status and provide corresponding services in the process of taxpayers' tax payment.In the implementation of the tax assessment,can make up for many weaknesses in the reform of administration,strengthen monitoring function,help taxpayers tax in the process of correcting mistakes and shortcomings,in order to improve the consciousness of taxpayer,so as to achieve the reform of tax service,the construction of the government's objective.At present,the government tax related departments in China have nearly one million people,and tens of thousands of tax agencies,in the traditional tax management mode,the traditional way of Taxation has been unable to meet the current requirements of the development of market economy,so now the tax department is faced with the problem of low efficiency,collection and dispersion.Tax assessment is implemented in our country for decades,although made some progress,but there are still many problems,such as the taxpayer consciousness is not positive,there are underpaid,evasion phenomenon is very serious.China's tax authorities every year in a special assessment,but there are still many inherent ills in the tax levy and tax assessment process,do not pay,evasion and other acts of serious erosion of national tax basis,the tax order.In these phenomena,the biggest problem is that tax collection and management still has many deficiencies,and the function of tax revenue has not been fully developed.Based on the related literature at home and abroad and the State Administration of taxation policy,the basic theory of tax assessment,the development and application of the relevant instructions and sort out,on this basis,Through the analysis of China's tax assessment found that the current situation,China's tax assessment work there exists risk status,lack of cross-border operation,tax assessment personnel quality is not high,the evaluation index has certain limitations,assessing the relationship between work and inspection,collection of links is not smooth and the narrow channels of information and other issues,combined with their master the first-hand research data,in-depth analysis of the reasons for the current tax assessment problems and,at the same time foreign tax assessment experience,thinks that we should improve the legal status of tax assessment,improve the comprehensive quality evaluation,personnel evaluation index and improve the effective interaction to strengthen the assessment and collection and management aspects of the tax assessment should really play the role of.