Research Of Tax Assessment System

The tax assessment legal system is the current international tax management model,which has a very positive effect on improving the efficiency of tax collection and management and promoting the development of tax collection and management.China's current tax confirmation system has played an active role in strengthening tax source monitoring,guiding tax compliance,preventing tax risks,and optimizing tax services.However,with the continuous development of social economy and the continuous reform of tax collection and management,tax confirmation has gradually exposed many problems.In order to adapt to China's social and economic development,and further improve the quality and efficiency of tax collection and management,this paper believes that the construction of China's tax assessment system will be an effective way.The first is because there are many problems in the current tax collection and management model in China,which mainly focuses on tax returns and is assessed and verified by tax confirmation.Secondly,it is based on the theory of administrative behavior,tax compliance theory,tax debt relationship theory and trust interest protection principle,which can provide theoretical feasibility for constructing tax assessment system.Finally,the United States,Germany,Singapore,the United Kingdom,Australia and other countries have a relatively mature tax assessment system and achieved good results,which is worth learning from.In order to contribute to the development of China's tax assessment system,this paper proposes the establishment of China's taxation evaluation system from the four aspects of clarifying the legal orientation of tax assessment,improving the dispute resolution mechanism,designing the basic process of tax assessment in China and improving the corresponding supporting system.