A Study On Tax Assessment Status Quo And Innovation Of The Grassroots Tax Authorities

Tax assessment theory comes from the theory of tax compliance,contingency theory and equity theory.Tax assessment system originated in the west of the tax audit system,plea bargaining system and Japan's administrative guidance system.It is a combination of these three systems and an international tax management system.In pursuit of the history of China's tax assessment,1997,Shandong Province State Taxation Bureau firstly introduced tax assessment methods and put forward the concept of tax assessment.From then on,they were gradually contacted,known and accepted by.tax administrative staff.In2005,the State Administration of Taxation issued the "approach of tax assessment management(Trial)".Later,from the individual provinces to the majority of the provincial tax departments gradually promoted the use of theory and practice of the tax assessment.In the tax reform of 2014,the tax assessment administration for the first time cleared and standardized tax assessment as one of the four starting points of tax risk management.Tax risk management has experienced more than ten years of development.As well tax assessment has gone through several stages of development as an important means of tax risk management.It plays an increasingly important role in tax collection and management,and constantly keeps pace with the times.Tax assessment is to in-depth analysis the relevant data which enterprise and the external third party reported and discover the tax risk points.Tax assessment can be extended used in the same industry The highest level of tax assessment is:through production and management,financial accounting,tax for enterprises to declare expanded to regulate an industry,to resolve the potential tax the risk.The above is the best goal of evaluating the pro administration.As a grass-roots tax authorities to undertake tax assessment work,facing of the complexity of the tax assessment affair,tax authorities have a big challenge to find a way to improve the efficiency of the work in all kinds of contradictions and difficulties.Taxation bureaus are not only to straighten out the relations of tax assessment,daily management,service and tax inspection and also to clarify the legal constraints of the tax assessment,to be in place not offside.They must be on the correct procedures,proper methods.Meanwhile taxation bureaus have to overcome the contradictions of heavy task of staffing and the contradictions of accounts and corporate tax information.Therefore,this paper detail introduces the general theory of tax assessment,the tax assessment mechanism and methods;expounds the problems and challenges andbreakthrough of the history.At the same time,combined with the tax assessment of the status quo on basic level dissects the problems.The author proposes the policy suggestions in six sections such as the tax assessment institution setting,technique innovation of tax assessment and so on by using the reference of domestic and international experience of tax risk management and assessment case data of Zibo high tech Zone IRS based on the2014-2016 and also makes detailed cases.