A Study On Tax Assessment Of Local Tax System

With the development of our country's economy,Tax Collection System also demands instant reform.As a new model of Collection and Management,tax assessment plays a great role in the Daily Business Management.In recent years,with the beginning of the reform of VAT,the dramatic adjustment of individual income tax,as well as the consolidation of State and Local taxes and so on,our nation's construction of tax law and tax system has developed greatly.Besides,due to the constant development of the informatization,the advent of the Gold Tax3 System,combined with the concentration of the data of the Collection and Management System,all of these make tax administration convenient,and provide the smooth development of the work of tax assessment with technique and data support.However,it is said that the work of tax assessment needs continuously upgrade for swimming with the tide,too;it is a big challenge for Tax Authority.If the officials could deal with these actively,reform working procedure constantly.So,this will play a significant role in elevating Tax Law compliance of taxpayer,consolidating Tax Administration and so on.Recently,our nation's work of Tax assessment has imperfections and requires continuous improvement in the long term.The quality of Tax assessment of tax department at or below provincial level influences wehther our country could conduct the assessment of tax duty smoothly.From the perspective of the workers in tax department at or below provincial level,the article describes the investigations and researches aimed at grass-roots tax assessment.The first part of this article describes the purpose,backgrounds,meaning,contents and methods of the study.Through the literature review at home and abroad,all of above aspects offer this article theoretical results.The second part of this article discusses the conception,principle,function and related theories.The third part of it outlines the study and research aimed at the Tax Assessment of JinZhong,ShanXi province ' s tax bureau after the consolidation of national and local taxes,analyzes that JinZhong's Tax Bureau how to develop the assignment of Tax Assessment and discover the same and different of the procedure in the consolidation of national and local taxes before and after.The fourth part,to discover the issues of the work of JinZhong city Tax Assessment via field surveys.The fifth part,to draw lessons about advanced experiences from the developed countries such as America,Australia and so on.The sixth part,according to the issues about the Tax Assessment of JinZhong city taxation authorities discovered from the preceding part of the text,and learning from the developed countries,combined with local realities,all of these advise on the smooth development of Tax Assessment of JinZhong City Taxation Authorities.At the end of it,this article presents the expectations that JinZhong City Taxation Bureau could develop the work of Tax Assessment smoothly.Under the condition of the advancement of information technology,the improvement of personnel quality,constant perfection of the Collection and Management system,it is believed that JinZhong City Taxation Bureau could develop the work of Tax Assessment smoothly.At the same time,Basic Inland Revenue Departments have been expected to improve standards of the work of tax assessment,combined with promoting the development of Tax industry.