The Theoretical Analysis And The Empirical Research On Optimizing The Tax Payment Evaluating Of Huaihua

Along with the development of market economy,not to comply with the behavior of tax payments,such as steals tax evasion,becoming important difficult problem facing all the countries in the world tas administration . How to enhance the tax payment deference effectively, reduces the tax revenue outflow, is question which the tax revenue theorists pondered since long ago, also is the various countries tax revenue work direction. Because the tax affairs examination is afterwards manages also has the extremely penalty nature,it easy to stimulate contradiction between tax affairs department and enterprise and let person produce consciousness of tax administration like'Heavy punishment, light service',although it favorable to improving tax compliance. Therefore, when tax payment service becomes the common tendency of the tax administration reforming development all of the word, he tax payment appraised seasonable and lives, it is the tax affairs institution performance data information contrast analysis method, to the taxpayer reported the situation the authenticity and the accuracy make qualitative and the quota judgment, and adopts further collects the measure the administrative action. The implementation has linked up the tax source management and the tax affairs examines effectively, and embody to pay duty purpose serving,also increase the formation setting up a "fliteration net" being able to improve the taxpayer tax revenue much better following mental consciousness , boosting tax revenue credit system construction and harmonious symbol accepting an environment at the same time. Tax assessment has implements for ten years in our country, and gets certain achievement such as stricting tax revenue collection link, strengthened tax source managed capacity and enhanced Tax Compliance,but as one new emerging thing,it also has a lot of problem in aspect such as frame, the system appraising method and the index on, which needs to improving and perfecting.This paper take the Huaihua city tax payment appraisal working practice as chief source of Hunan Province, bases in the tax payment appraisal theory basis, uses the theory to elaborate, methods and so on present situation analysis, practice summary come, the discussion present tax payment appraisal work existence question and the optimized mentality, provide the model for the Huaihua city tax payment appraisal work development. The article estimates that the cause coming into being starts of tax assessment firstly, proves its existence through the theory the objective necessity. Analyzes the Huaihua city national tax source situation and the tax payment appraisal work present and the existence question, foreshadows for the further tax payment appraisal real diagnosis research. And then, contrasts and refers to the domestic and foreign tax payment appraisal work experience, proposes the model significance. Finally, base on the summary present situation and the model experience,the author propose optimizes the Huaihua city tax payment appraisal work the basic mentality (organization system, exterior facility and social environment), and from the real diagnosis analysis angle proposed consummates the tax payment appraisal analysis method suggestion (target system and analysis model).