Research On Tax Assessment Efficiency

Tax assessment efficiency refers to the proportional relationship between the tax assessment effects of the tax authorities and the resources used in this assessment, including the elements of the human, physical and financial resources and time, The better the tax assessment effects are, the higher the quality of the taxpayer declarations are and the less the loss of the tax is. Therefore, the degree of taxpayer's compliance with tax laws increased which also decides the quality and efficiency of tax collectionThe tax assessment consists of several steps of determined assessment target, audit analysis, interview evidence, field verification, evaluation process and so on. In this thesis, it is mainly focused on the analysis on several phenomenon about low efficiency in the tax efficiency, such as the inaccuracy of the current tax assessment positioning, the low accuracy in the assessment of the chosen cases,the difficulty in deep implementation of the tax assessment, the small number of the transferred check cases, the lack of implementation of the tax assessment and of the social influence of the tax assessment. The reason for that lies in the low legislative levels of the tax assessment which goes against the authority of the law enforcement, the difficulty in gaining the tax assessment information, the information asymmetric between the tax authorities and tax payers, the lack of information support of the tax assessment, the further establishment of the tax assessment concept, the scientific, practical and adaptable system of evaluation analysis to be raised, the unsound setup of the tax assessment organization, the comprehensive business quality of the staffs that needs to be further improved, the low penalty in tax inspection, the lack of experience in the tax assessment and to some certain extent the increase the tax collection and management cost as a result of the national and local tax.Tax assessments activity is made up of several elements, including tax assessment laws, regulations, rating agencies, assessors, assessment methods, assessment indicators and monitoring elements of the assessment. Individual elements of the tax assessment is not an independent factor in isolation, there exists certain links between them, mutual restraint and complementary internal relations. Thereby increasing the efficiency of the tax assessment is a systematic project, not highlighting some separate aspect while ignoring the other hand. So, we should build a new tax assessment system, specifically including the following:We should strengthen the legal construction of the tax assessment, perfect the "Tax Collection and Administration Law" which some specific and relevant tax assessment content will be written into in order to make clear its law status. The development of "tax assessment work rules" and improving its legal class levels aims to rise to administrative regulations. Improving the "Accounting Law", "Contract Law" and "Banking Law" and other related economic laws will provide favorable conditions to carry out the tax assessment to successfully.We should establish an efficient tax assessment institutions and mechanisms for interaction and also in the provinces, cities and counties (districts) set up a full-time tax assessment bodies and make their functions clear, just like the full-time staff to carry out grass-roots assessment tax assessment. Meanwhile, the standard tax assessment process should be made in order to provide a strong guarantee for the smooth conduct tax assessment. The establishment of a tax analysis, monitoring of tax sources, tax assessment, tax inspectors' four in one "interaction mechanism are quite necessary.We should establish the scientific and sound indicators of the tax assessment system, set different weights for businesses of all sizes, adjust dynamically the industry peak, make comprehensive use of the various indicators and conduct the assessment and analysis according to early warning light of evaluation indicators.We should be equipped with some high-quality assessors, increasing the evaluation personnel, trying out evaluation personnel system level, setting up lifelong training concept and reducing the risk of tax assessments and the cost of the tax assessment. It is also significant to master the advanced assessment techniques, focus on qualitative analysis and apply flexibly some reverse evaluation method, in-depth analysis, a typical industry analysis and monitoring of business law assessment. We need to research and develop special tax assessment software so as to establish a modern computer evaluation as the main Tax assessment techniques.By building a scientific assessment of the tax assessment indicators, improving the tax assessment of the supervisory mechanism, establish the tax assessment review accountability system and implementing the open system of tax assessment services, the rigorous assessment of monitoring network will be set up. The activity of standardizing the financial accounting of all kinds of economic entities and strengthening the tax law publicity and tax services can create a favorable tax environment for the conduct of the tax assessment.