Research On Tax Assessment Of Basic Level National Tax Authority Taking An Example Of Jinan G District State Administration Of Taxation

At present,tax assessment is not only an internationally recognized tax collection and management method,but it has also become an essential basic task for the grassroots national taxation authorities in China.The development process of tax assessment in China for more than 30 years can be divided into four development stages: gestation,budding,regulation,and promotion.There are still many problems,such as lack of legal basis,imperfect index system,low level of information sharing,and work.The mechanism needs to be completed,the organizational structure still needs improvement,and the quality of personnel needs to be improved.It needs constant improvement and improvement.This article will use the development history of tax assessment as a starting point,collect relevant data and literature,and use the concept and theoretical basis of tax assessment as a basis to analyze the status quo,effectiveness and existing problems in China's tax assessment and grassroots work.Tax assessment practices at home and abroad put forward countermeasures for the optimization of tax assessment within the current tax risk management system to complement the research and work practices of tax assessment in China.This article is divided into six parts.The first part is the introduction,including the research background and significance,domestic and foreign research review,as well as the research ideas,content and methods,as well as innovation and deficiencies.The second part explains the concept,development history and related theories of tax assessment,including tax compliance theory and risk management theory.The third part analyzes the current status and effectiveness of tax assessment in China and discusses existing problems.In the fourth part,the tax assessment of G-region SAT in Jinan City is taken as an example to show the status quo of the practice of tax assessment by grass-roots tax authorities.The fifth part introduces the advanced and typical methods of tax assessment at home and abroad.By studying the taxation assessment system in the United States,Britain,and Australia,China should establish a taxation system for the assessment of key risk issues and the general assessment of general risk matters,and improve taxation.Evaluate the feedback system and realize the institutionalization and standardization of tax assessment.The tax assessment practices of grass-roots taxation agencies in various localities have their own characteristics.Taking the practice of the Z-Bureau of the Dalian Municipality as an example,they draw on their bright spots to provide reference for tax assessment in other regions.The sixth part proposes the countermeasures and suggestions for optimizing tax assessment under the new situation of risk management.It focuses on the premise of the macroeconomic policy and the prominent problems in the context of the social environment and the specific operational aspects of the tax assessment.Each of them breaks through and proposes targeted optimization proposals.