Study On The System Of Tax Assessment

The tax assessment system refers to the act of the tax authorities actively estimating the taxpayer's taxation basis and collecting taxes based on indirect information.The approved taxation system is the general term for regulating the legal relationship of the approved taxation.Its main function is to maintain taxation statutory,protecting national tax benefits,ensuring fair taxation and improving tax collection and management efficiency.The approved taxation system is an important part of the tax collection and management system.The tax authorities were given the right to estimate the tax payable.And we can call it presumption of taxation.The presumption of taxation rights is a double-edged sword with administrative compulsory,uncertainty,discretion and unpredictability.There are many problems in China's existing approved taxation legal system,including the ambiguity of the power organs,the uncertainty of application,the incomplete verification methods,and the incomplete verification procedures.In the practice of taxation,there are still many difficulties such as excessive discretionary space and unreasonable law enforcement.With the wide application of the approved taxation,China's the tax assessment system needs to be improved.The main body of this paper is divided into the following four parts to demonstrate.The first chapter is the theoretical interpretation of China's tax assessment system.This chapter mainly introduces the concept,connotation and characteristics of the verification of taxation,the tax assessment rights,and the tax assessment system.The second chapter is the main problem of China's tax assessment system.The second chapter is the main problem of China's tax assessment system.This chapter focuses on the main problems of the tax assessment system from the static system design,dynamic system supply and system operation,including unreasonable system design?lack of substantive and procedural legislation?and difficulties in the practice of collection and management.The third chapter is the extraterritorial investigation and reference of the tax assessment system.This chapter mainly introduces the generalized taxation legal system of Germany,Japan and the United States,and summarizes the useful experience,hoping to provide reference for the improvement of China's approved taxation legal system.The fourth chapter is the proposal to improve China's tax assessment system.This chapter is mainly aimed at the existing problems of the tax assessment system and proposes a feasible path to solve the problem.There are suggestions includes establishing the basic principles for the tax assessment system,improving the relevant legislation for the tax assessment system and strengthening the supervision of the tax assessment system.