Study On Tax Assessment Of Ji’an Taxation Administration

As the modern means of tax management and the core of basic process,tax assessment is based on tax returns,carrying out the assessment,verification,confirmation and adjustment of the taxpayer’s declaration results,which correct the wrong understanding and one-sided understanding of the tax law,in order to help taxpayers improve the consciousness of paying tax according to law and promote the effective improvement of tax compliance level.On the other side,it verifies legal tax returns,corrects the illegal declaration behavior and pushes the result as the focus of the daily tax collection and tax audit,which is helpful to allocate the limited resources reasonably and block the levy vulnerabilities effectively.Therefore,it is widely used in developed countries and regions.Tax assessment has gradually become systematic after more than 20 years exploration in China,and gone through the stages of initial foreign-related tax assessment,VAT assessment and comprehensive assessment for all taxpayers.It is the most important strategy to effectively and cost-effectively deal with tax risks,playing an importance role in strengthening taxation foundation and raising the degree of tax compliance.Facing the new normal of economy development,and the deepen reforms in government functions,tax cut and fee reduction,and improving the business environment,China’s tax administration agency has seen gradually changes in the traditional revenue management by invoice regulation,which now has transformed into new concepts as taxation-managing by information,levying the tax by law and optimizing the service of tax,in the meanwhile,the function orientation of tax assessment has transformed from management to service.In 2018,the reform of tax collection and management was speeding up in the way of merging the state and local taxation bureaus,tax administration agency has to put the challenges into consideration,like the increasing numbers of taxpayers,taxes,and the varieties in expertise levels of tax personnel.Under this background,taxation management methods need to be reshuffled.As to tax assessment,the most important strategy to deal with tax risk management,it needs to combined with the specialization demand of tax risk management.From the perspective of State and Provincial Tax Bureau,improving the system of tax assessment by taking advantage of the characteristics of economic development inthe new era and big data is the task that requires consideration.Grassroots Tax Authorities need to figure out the key practical problems,like how to change the traditional thoughts and ways of risk response in taxation management in order to strengthen the quality and efficiency based on the reasonable needs of taxpayers and payers.As the fact that tax risk management will be the optimized route in the next few decades,there is still a long way for tax assessment to go on.This is the foothold of this study.In the recent years,Ji’an Tax Bureau has continuously explored in practice with the tax collection and administration system reform being promoted.Implementing classification grading management of tax sources,these actions provide a good foundation for the analysis and regulation of taxation.By introducing the concept of tax risk management,Ji’an Tax Bureau established risk control center and the administration of large enterprises,which meanwhile set up an integrated management system aiming at risk verification,policy guidance and tax services,greatly improving the efficiency of tax assessment.Being affected by the factors like changing the idea in tax collection and management,comprehensive environment and various quality of tax assessment personnel,however,Ji’an Tax Bureau encountered a lot of problems that hindered the promotion of tax assessment and development demands.Therefore,in the new situation,how to make use of the real role of tax assessment and steadily improve the good effect of tax collection and management is still an important issue worthy of deep consideration,exploration and practice.This is the focus and key point of this study.By taking the tax assessment work of Ji’an Tax Bureau as the research object,this study attempts to finds problems and analyzes them from the overview of the development status of tax assessment of Ji’an Tax Bureau by using the methods of literature review and comparative study,after elaborating the concept,positioning and characteristics of tax assessment,based on the theory of tax compliance and risk management.Through the overview of the historical evolution process and development status of the tax assessment of Ji’an Tax Bureau,the paper finds that there are four problems in tax assessment,such as insufficient use of data and information,imperfect tax assessment system,low legal status and effectiveness,and insufficient professional human resources.At the same time,it draws on the advanced practices of tax assessment of tax authorities in developed regions in China and puts forward suggestions andcountermeasures from four aspects: Firstly,strengthen the collection and utilization of tax related data and promote the informationization construction of tax assessment.Secondly,comprehensively optimize the tax assessment system;continuously improve the assessment process,index model,division of responsibilities system and follow-up supporting management.Thirdly,clarify the legal status of tax assessment and strive to reduce the risk of law enforcement.Lastly,improve the construction of tax assessment cadre team and enhance the professional level of personnel.This paper analyzes the current situation of tax assessment from the perspective of front-line staff,and is devoted to make the countermeasures and suggestions reflect the practical significance.So that the current grass-roots tax officials will have a new understanding of the tax assessment work to strengthen the effectiveness of tax assessment in the process of tax collection and management and enhance the taxpayer compliance effect.