A Research On Tax Assessment Of Enterprises In Grassroots Tax Authority

Tax assessment is an internationally accepted tax management method.Since we introduced it in 1998,we were in state of exploring for a long time.In 2012,State Administration of Taxation clarified the risk-management-oriented management model,and then took tax assessment as a tax-risk-response way in form of normative documents.Tax assessment is widely promoted across the whole country.Along with the deeper development of taxation reform,tax assessment has become an important means of tax source management in grassroots tax system,nd play a significant role in plugging up tax and increasing income.Meanwhile,tax assessment began to reveal some deep problems.Many scholars have noticed the problems in tax assessment and propose solutions from various angles.As tax assessment personnel of grassroots tax department,the author has engaged in tax assessment for many years and realized the importance of improving it.At present tax assessment still has problems such as high tax costs,low marginal benefits,weak expansibility and weak actual effectiveness.Therefore,based on the actual tax assessment of grassroots tax authorities,the author makes research and analysis on tax assessment of grassroots tax authorities and put forward feasible suggestions to improve the efficiency of tax management.Firstly,the paper would start from the definition and development process of tax assessment,read relevant references and materials of tax authorities,and then summarize the Chinese tax authorities' positioning on tax assessment as well as the aims and significances of grassroots tax authorities' carry out tax assessment.Secondly,through analyzing the effectiveness of tax assessment in L district of W city in the past three years and making comparison of the efficiency of tax assessment between domestic and foreign tax authorities,the paper summarizes the gap between practice and the intended target.Moreover,questionnaire survey is introduced for assessment object and personnel.According to the survey results,the paper deeply analyzes the actual problems in grassroots tax authorities' carrying out tax assessment from the aspects of legal basis,institutional foundation,index model,talent training and taxpayer compliance,and then deeply analyzes the causes of these problems.Thirdly,based on tax authorities' current basic situation and developing direction as well as the lessons from advanced foreign ideas and practices,the paper discusses to found comprehensive tax assessment model with tax authority be the main core,taxpayers and intermediary institutions be the assistance and the whole society work together from aspects of improving legal basis of tax assessment,improving tax assessment working system,strengthening the maintenance of tax risk model,improving the quality of evaluators,wining enterprise support and introducing the third party forces to promote the feasibility strategies for tax assessment development.