A Study On Tax Assessment Of Tax Departments At Or Below The Provincial Level

Tax payment assessment is an important means to implement national tax policies,to promote tax system reform,standardize tax payment procedures,to the level of tax collection and management by tax authorities,and to promote the development of tax service economy.It is also an international practice.China's tax authorities have carried out tax assessment work for decades,and have achieved a lot of theoretical results and practical experience.In 2015,the State Administration of Taxation proposed to accelerate the tax collection and management reform based on informatization and centered on tax assessment.It clearly pointed out that in the future,tax assessment should be taken as an effective method and means to strengthen daily tax source management and strengthen tax collection and management of large enterprises.Tax assessment has been integrated into the whole process of tax collection and management.In October 2016,the third phase of the golden tax system was successfully launched based on the national and local taxes.The national tax business platform was unified and the collection and management data was centralized,laying the foundation for tax assessment.In June 2018,national and local tax bodies at and below the provincial level were merged,and tax data was truly Shared,broadening the data sources for tax assessment work.In 2016,Shan'xi Taxation Bureau took Datong Taxation Bureau as one of the pilot units of tax payment evaluation in the province.The thesis takes this as the background and explores the theoretical significance of tax assessment based on domestic and foreign literatures on tax assessment.The practical significance of tax assessment is explored on base of work practice.With the reference to some advanced ideas in overseas tax assessment work and advanced practice in the tax authorities at home and abroad,the thesis reviews the basic theory of our country in cairying out the tax assessment,speculates our country's tax assessment work,combs the local taxation bureau of datong city tax problems existing in the evaluation work,and puts forward suggestions for improvement.In the context of the deepening reform of national tax and local tax collection and management,with the merger of tax authorities at and below the provincial level,more requirements are put forward for the improvement of tax assessment work in new era and new tax.The work of tax payment assessment needs to grope forward in practice,and more efforts should be made to constantly enrich practical experience and theoretical achievements,and to achieve more in the long run.