Research On Tax Assessment

Tax assessment refers to the fact that the taxpayer's direct information such as accounting books is lacking or missing and tax authority is unable to ascertain the amount of tax payable.The tax authorities calculate a collection method to levy their tax through a variety of indirect information in a reasonable way,which is prevalent in the practice of tax collection and management.Tax assessment derives from the national taxation right.The purpose is to guarantee the national tax collection,meet the needs of public finance,maintain tax fairness,and improve the administrative efficiency of tax authorities.Under special circumstances,such as taxpayers have low compliance,they do not set up or even destroy the accounting books,the system can effectively and timely recover the national tax losses.Therefore,the tax assessment is a powerful weapon to make up for the loopholes in tax administration,regulate taxation behavior,crack down on tax evasion,and protect the national and public interests from harm.Tax assessment is an important system and necessary link of tax collection and management.However,the legislative level of the tax assessment is low,the regulations are faultiness,and the tax authorities have a great power of discourse on the tax examination and approval section.Meanwhile,because of the strong sense of "official standard",the service consciousness of the tax authorities' staffs is weak,and the discretion of tax authorities is always at risk of being abused.That is why,the rights and interests of taxpayers are difficult to secure.Although China has improved the tax assessment for many times,it has never formed a relatively complete legal system.With the development of the country,the disputes caused by tax assessment gradually increase,and the non-standard application of tax assessment directly infringes the taxpayers' property rights.Under the background of managing taxes according to law,balancing the property rights of taxpayers and the power of national taxation is bound to take the protection of taxpayers' rights and interests as the starting point and foothold.As an important part of tax enforcement,tax assessment is closely related to taxpayers' rights and interests.From the perspective of taxpayer's rights and interests protection,this paper tries to use two research methods,case analysis method and literature research method.This paper probes into the necessity of the application of the tax assessment,the reasons for the abuse of the discretionary power of the tax assessmentl and the consequences of infringing upon the legitimate rights and interests of the taxpayer.The first part takes "the tax evasion case of a grid limited company's off-balance-sheet operation" as an example.The case shows that the taxpayers' tax consciousness is weak,and the phenomena of the taxpayer never performing tax declaration,and never setting up account book,but with tax evasion and tax avoidance,are ubiquitous.And then,it explains the necessity of tax assessment system,which holds the great significance to make up the loopholes in tax administration,standardize taxpaying behavior and crack down on tax evasion.The second part takes "Xinjiang Ruicheng case" as an example.This case reflects that: 1.There is the problem of abusing discretionary power of tax assessment in China.2.The result of the abusing the right of tax assessment is that the interests of taxpayers are infringed upon.The tax assessment system has its necessity,but there are legislative defects in the tax assessment,which results in the lack of reasonable and effective regulation over discretion of tax assessment,and broadening the discretion of tax authorities.Once the purpose of using discretion by tax authorities is not justified and virtuous,the taxpayer will suffer the damage.The third part puts forward suggestions to improve the tax assessment in China.The tax assessment should take the principles of taxation law and tax equity as the basis,speeding up the NPC's legislation on the tax assessment,and establish and improve the supervision mechanism for tax assessment.In addition,rigidly restricting the discretion of the tax authorities,to realize the fairness and justice in tax,while safeguarding the national taxing power,and maintain the legitimate rights and interests of taxpayers.