Tax Assessment System

Through the data comparison, the assessment of taxpayers (AOT in short), which will judge the truthfulness and accuracy of the taxpaying information, is a kind of management that benefits the taxation management a lot. The AOT system contains different parts, including substance, principle, type, content, process, organization system, method system and index system.It is necessary to build a perfect AOT system. The construction of the AOT system will improve the AOT work and make the result of the AOT more scientific and acrate.Besides,a scientific AOT system will not only enhance the function of the supervising and control of tax resource, but also make the taxation management more efficient.This article will analyze the shortcomings of the AOT system thoroughly by analyzing the contents of the AOT system and propose some advice on how to construct a scientific AOT system. The structure of the article in detail is as follows:At the most first of the article is the introduction. This part introduced the background of the research of the AOT system. The fundamental background is that the taxation assessment has just been built in China for not a long time. The taxation assessment system is composed of AOT system and the assessment of the taximosurer.The AOT system in our country is not perfect in a lot of respects.The first part introduced the condition of development of the AOT and the theory support for the necessaries of the AOT system construction. this article applied management theory, game theory in microeconomics, and the theory of taxation management to supporting the some main points.The second part introduced the comparison research of the AOT system between foreign countries and china. Through the comparison, we can study a lot from, the important experience.The third part is the analysis about the shortcomings of the AOT system in recent China. There are many questions in our current AOT system, which are the obstructions during the construction.The last part proposed the comments to the construction of the AOT system. The programs of organization system, method system and index system are the main plans in the construction of the AOT system.