Improvement Of Tax Assessment System And Its Application

At present, China is undergoing extensive and profound changes. The market system and the macro regulation is continuously improving, and the transformation of government functions is speeding up. With the rapid development of economy and society, the improvement of administrative abilities by law, and the continuous reform and adjustment of national tax system, the environment of tax collection and control has changed greatly, the party and the government has brought up newer and higher requirements for tax collection and control. As we accumulated more practical experience in tax collection and control and learned from the advanced foreign mode of tax collection and control, the management concept of tax risk has become an important part of tax administration. And the application of tax payment evaluation method made this concept become reality. In recent years, tax payment evaluation has been a innovative method in tax collection and control, which has brought great changes to the practice our tax administration. Different levels of tax office has given more and more attention to practice the method, however, the existing law failed to reflect the changes and development of realities, which sometimes leaded to the result that when we were actually practicing tax collection and control, there was no laws to follow, and that there were overlappings between different links. In practice, different offices have different approaches, arousing doubts about their legal positions from the tax administrative system, taxpayers, as well as the NPC deputies and the CPPCC members. At present, there ar some offices place it as the same position of routine check and the reinforcement of spot evaluation; while there are some offices just carrying out evaluation on the desk. But owing to the unitary of data collection and scope of verification, staff just need to operate the tax payment evaluation mode. The evaluation showed that there was few abnormal tax reports. Because the tax payment evaluation became a mere formality and didn’t achieve the desired effect, which is on the opposite of the original intention. In 1994, in order to well adapt to the market economy and the development of legal society, China carried our the system of tax distribution and the reform of tax collection and control. In 1997, China began to put forward the "30 words" tax collection and control mode:"basing on tax report and optimizing service, and relying on computer networks,. The tax payment evaluation has become the inherent requirement for the effectively operation of the mode. In 2004, after the national conference on tax collection and control, the mode improved into "34 words":"basing on tax report and optimizing service, relying on computer networks, centralizing tax collection, focusing on examination, strengthening administration, and establishing a new tax collection and control system. Because of its specific characteristic, the tax payment evaluation is bound to be used to strengthen the administrative measures of source of taxation. In recent years, the tax authorities have established an economic analysis on taxation, corporate tax payment evaluation, inspection on tax sources and an interactive mechanism on tax examination and have strengthened the coordination among tax collection and control, administration and examination. To this extent, tax payment evaluation has secured a space in China’s tax administration.Tax payment evaluation is an entering point to strengthen tax sources’ scientific, professional, and meticulous management, an effective entering point to implement of risk management, an effective measure to provide high-quality service to taxpayers, and to reduce tax risk, and an important guarantee for the gradual consolidation of basic taxation, a deeper construction of "six bases" a higher level of industry management, and the promotion of completion of tax revenue. The introduction of tax payment evaluation enriched administrative methods and contents, better linked all aspects of tax collection and control, promoted the transformation of tax collection and control mode. With its low antagonism and high efficiency, tax payment evaluation reduced the pressure on tax authorities, improved the quality of tax collection and control, optimized tax service, and build a harmonious relationship between tax authorities and enterprises.Therefore, under the current circumstances, according to the characteristics of China’s current tax system, successful tax payment evaluation experience in developed countries and regions, the concrete practices in China, the research on tax payment evaluation theories and methods, and its scientific and strict functions, it is of great theoretic and pragmatic significance to know how to improve it in practice, how to better carry out the work, and how to improve the quality of tax collection and control.This paper mainly focuses on the improvement and application of tax payment evaluation system, systematically elaborates the concept of tax payment evaluation, strictly defines its position, briefly introduces foreign tax payment evaluation, analyses the problems of China’s tax payment evaluation and puts forward the methods to improve and apply systems.This paper is divided into six chapters:First, Introduction. This chapter mainly indicates the purpose and significance of this topic from the angles of requirements for the existing tax collection and control and the defects of tax payment evaluation, summarizes the status of domestic and international tax payment evaluation research, points out the research methods of this paper, and analyzes the methods and innovations of domestic and international tax payment evaluation research. Enriching the theoretical basis of tax evaluation, and giving it a scientific position from the angles of tax compliance, interests’balance, and divisional effects, are all innovations.Second, theoretical analysis on tax payment evaluation. This chapter first explains the basic concept of tax payment evaluation, analyses the proposal and development of tax payment evaluation, and compares with the connotation of foreign tax payment evaluation. Second, according the understanding of tax payment evaluation, this chapter redefines the concept of tax payment evaluation and give it a strict position. Third, this chapter reveals the theoretic basis of tax payment evaluation, and explains that it is necessary and scientific to analyse tax payment evaluation so that we can further analyse tax administration from the angles of tax compliance, interests’balance, and divisionakl effects. Fourth, this chapter the guiding and promoting impacts of tax evaluation theory on tax payment evaluation practice.Third, the basic information of China’s tax evaluation and its main problems. This chapter addresses the basic infortion of tax payment evaluation in China, its achievements, and its main problems, notices the progresses and achievements of China’s tax payment evaluation, meanwhile, recognizes its main problems, such as the tax evaluation system lacks of a clear legal basis, the positioning for tax evaluation is too wide, some of the collected data is unreal and incomplete, the tax payment evaluation index system is not established and not perfect, information technologies need to be strengthened, tax payment evaluation authorities need to be reasonably set up, and the comprehensive professional qualities of staff urgently need to be improved.Fourth, case.this chapter analyses the long progresses and basic operating defects of China’s tax payment evaluation practice from two cases. Firstly, this chapter recognized the progresses from the case promoted by the general office. Secondly, this chapter sees the defects of basic tax payment evaluation level from the cases of basic tax payment evaluation. We should acknowledge the achievements of tax payment evaluation, at the same time, we should pay attention to the defects of the practice of basic tax payment evaluation. We should set models, find differences, and search for development for the further development of tax payment evaluation practices.Fifth, the development and experiences of foreign tax payment evaluation. This chapter summarizes the development status of foreign tax payment evaluation, sums up its successful experiences, such as multi-channel gathering information, achieving information sharing, improving social credit system, achieving information processing model and system by setting scientific indexes and models, implementing relevant laws and regulations to clearly position tax payment evaluation, setting up a special evaluation office and fostering staff with high-quality, etc., for reference.Sixth, tax payment evaluation system and its application and improvement. From the angles of scientific position of tax payment evaluation, comprehensive and accurate data collection, optimization of tax evaluation index system, improvement of tax evaluation models, enhancement of informanization, realization of informative tax control, unification of tax evaluation offices, and improvement of staff’s quality, this chapter puts forward countermeasures to improve and practice tax payment evaluationThe main contributions:This paper combines the need of tax administration with tax practices, enriches the theoretic basis of tax evaluation from the angles of tax compliance, interests’ balance, and divisional effects, and gives it a scientific position; this paper also explains the long progresses and basic operating defects from China’s different levels of tax payment evaluation cases. This paper clearly acknowledges its achievements and identifies its problems in order to further develop tax payment evaluation.Defects:Because of the limitations on the accumulation of theoretical knowledge and on the short-sight caused by long-time basic practice, this paper still have following defects:First, the theoretical analysis is not deep enough. This paper is just to give a theoretical basis, but it won’t fully elaborate it.Second, the measures to solve tax payment evaluation defects are not so updated. The improvement of some specific measures is difficult to achieve due to some limitations on professional abilities, such as the early-warning value and the evaluation.