Study On The Legal System Of Tax Assessment In China Under The Concept Of Tax Service

State administration of taxation puts forward a tax service concept,that is "begins with taxpayers demand,based on the taxpayer satisfaction,finally the taxpayer compliance".As an important embodiment of the tax service and measure,Tax assessment is based on its security harmonious cooperation of both sides of the tax law mechanism,to improve the efficiency of tax to promote the development of the tax law also has a huge impact,more and more importance by all countries and the government.In addition,the current laws and rules of the tax collection law do not explicitly give the legal status to the tax assessment,which has been controversial.Therefore,I think it is imperative to give tax assessment clear legal status and perfect the legal system.Now countries such as America,Japan,Australia and Germany,have established the advanced tax assessment system and make its own tax assessment work to run smoothly.Compared with China's current legal system of tax assessment is widespread tax assessment inefficiency,inadequate protection of the rights and interests of taxpayers,right relief,taxpayers and tax authorities distrusted each other,will seriously destroy the fair and harmonious environment of tax collection and administration,and is unfavorable to the new era under the background of the governance of the tax law.So this article mainly focus on the analysis of tax assessment general theory as well as the status of the current legal system of our country tax assessment and the dilemma of the system.Finally,it puts forward some measures to improve the legal system of tax assessment from the aspects of the main status of the tax authorities and taxpayers,the structure of the rights and obligations,the liability and the relief procedures.The content of this article can be divided into five parts besides the introduction and conclusion.The first part is “ The introduction of the problem”.It leads to consideration of tax assessment mainly through typical cases in the current tax practice.The administration law seems to modify the draft reflects the fiscal and taxation department tax assessment as purely internal procedures,and it is by continual debated currently.Because of both sides of the taxpayers and publicans subject qualification,right and obligations' structure,evaluation methods and procedures,imputation and relief legal system and so on,they are unreasonable and even no legitimacy.The second part is the " Theoretical overview of tax assessment".It is mainly divided into three levels to explain and distinguish the general theory.The first level introduces the concept of tax assessment(focusing on the interactive analysis of its tax inspection),legal nature and characteristics;The second level introduces the need for tax assessment;The third level analyzes the requirement of tax service concept to tax assessment.The third part is " The present situation and predicament of the legal system of tax assessment in China".This part mainly analyzes the present legislative status and dilemma of the current tax assessment legal system.On the present legislative status,the present situation of the legislation and practice of normative legal documents is mainly analyzed.In terms of the dilemma of the current tax assessment legal system,there are several problems such as the absence of the concept of tax service,the improper setting of the tax payment subject,the imbalance between the right of the two sides and the lack of taxpayer relief procedures.The fourth part is “ Foreign tax assessment system and its implications”.This part introduces the current models and methods of tax assessment in the United States,Japan,Germany,Australia and other countries,and brings enlightenment to relevant system in China.The fifth part is " Improve the legal countermeasures of tax assessment system".It mainly puts forward feasible Suggestions concerning the difficulty of the tax evaluation in China,such as displaying in the taxpaying service concept into the tax assessment principles,clearing tax main body legal status,refining the right and obligations' structure,establishing the taxpayer relief program,etc.