On The Construction Of Legal System Of Tax Assessment

Tax assessment of the current international legal system is tax management model. Developed countries use it to improve its own efficiency in tax collection and administration and has played a very active role.Tax assessment system which traced in the theory of tax compliance has an important role on the tax noncompliance of evaluation, measurement, and control tax wastage, improve the efficiency of tax administration. Tax assessment system evaluates taxpayers through taxpayers tax registration, tax declaration, tax payment, invoice management, financial declaration, tax inspection and the information of taxpayers about integrity aspects provided by government, thus tax assessment can not only help the government economically reach the management target, but also serve the taxpayers and social, which is good for the changes of work way of government, harmonious progress of society and economy.At present, the effectiveness of ax assessment system in our country is significant, initially achieved the expected goals of the implementation of the tax assessment system. But there are also many undesirable places, such as the lack of uniform understanding of the tax assessment system, indeterminacy of location, lack of legal status, unclearness of power and obligation, non-standard operating procedures, the asymmetry of information between the two sides, inadequacy of tax assessments organization, non-standard of tax assessment instrument setting and unevenness of evaluator. All these reasons make the legal system of tax assessment in practice the lack of legal protection, not fundamentally guarantee the legitimacy and feasibility of tax assessment, and result in the deficiencies of the system in practice. Through researching the concept of tax assessment legal system (connotation and extension) and the experience abroad, this article clears the tax assessment of legal status, introduced tax assessment to tax levy management method, established the acceptation of declared accepted, tax assessment (declared audit, desk audit, and field audit), tax levy, tax inspection, and dispute processing for main links and logic order of collection program. So it can help us grasp the law of the tax assessment, accurate, and provide us the enlightenment and mirror of exploring the tax assessment legal system.