Research On The Tax Assessment Of Huidong Local Taxation Bureau

With China entering a new historical era,people's expectation for better living has not only required for rapid economic growth but also a higher standard of material and cultural life.People ask for more democracy,rule of law,fairness and justice.In terms of taxation,the expectation has varied from a requirement of enormous tax revenue support to a fair taxation environment,which has brought a bigger challenge to the tax management of our country.In order to continuously improve the efficiency of tax collection and administration,avoid tax loss and promote a fair taxation environment,China's tax authorities begin actively exploring and gradually finding the importance of tax assessment.Today,tax assessment has been practiced for over 10 years and become a main content and crucial administration tool in tax source management.It is the only way to realize a “scientific,refined,professional” tax collection and administration system;it also incorporates humanized management,optimized taxation service and fair taxation.As tax assessment management started relatively late in our country,many taxation officers have not yet truly understood it.As a result,tax assessment implementation by local tax authorities is not very effective.Therefore,this paper analyzes the current situation of Huidong Local Taxation Bureau from the perspectives of fairness and efficiency and finds out the issues in taxation efficiency and fairness.Some suggestions to address the problems have been made as well in this paper.Adopting the methods of literature analysis,case analysis,statistic interviews,questionnaires and other research methods,this research studies the tax assessment of Huidong County Local Taxation Bureau in depth,and has found that Huidong County did not start tax assessment until very recently,its personnel is incapable of carrying out tax assessment research,the assessment agencies it employs are short of qualifications,the regional evaluation index system and evaluation model have not been established,the specific tax assessment implementation system and the information technology support for tax assessment are absent,and the publicity of taxation service is insufficient.Regarding these problems,this research has put forward to improve the legal system and strengthen the importance of tax assessment,reorganize the tax assessment human resources and organizational layout,establish a specified tax assessment index system,improve information technology support and enhance the integrity of tax assessment and taxation service in order to solve these problems.