The Study Of Tax Assessment Of Nanchang Local Taxation

Tax assessment, it is also called tax audit or tax return assessment in foreign countries; Tax assessment is widely used in China.It is also an effective means of tax source monitoring and tax management. The definition of tax assessment is:Tax authorities make a qualitative and quantitative judgment of tax payers on the authenticity and accuracy of the tax return by using data comparison method.lt make opportunity for tax payers to prevent taxation risks, improve tax compliance of taxpayers.Financial statements analysis is widely used in tax assessment, specifically by using the data of balance sheet, income statement, cash flow statement and tax return information。Find out some logical relationship among data,in order to find out tax risks on subjects such as main business income, other business income, the main business cost and other business costs, period expenses.Tax assessment is the core of tax source management.Tax assessment can compensate tax collection for lack of "hard",meanwhile it also compensate tax auditing with "soft". In the end,tax assessment make three in one style turns to four in one style, which can solve the problem of lacking management and responsibility in tax source management.Nanchang Local Taxation Bureau start tax assessment since 2005.In 2012 Nanchang Local Taxation Bureau began to reform tax management style,tried to establish a risk oriented,by using tax assessment as a key point in tax source management. However,during the work of tax assessment,there are serious problems,such as:inadequate legal protection of law enforcement, the risk of tax bureau is high, the tax assessment is equivalent to tax auditing,shortage of human resources especially in financial accounting and financial statements analysis.We draw on the experience of Nanjing and Hefei City,while summarize the reasons of problem in tax assessment of Nanchang City.At last we put forward a suitable method to solve the problem of Nanchang,particularly in solving the problem of financial statements analysis.This paper is made of five chapters.The first chapter is the introduction. Introduce the background and significance of the study, have a quick view of the analysis of domestic and foreign research, give my point of view, and set up the framework of the paper.The second chapter, theory of tax assessment. Including the origin,and definition of tax assessment.Tell the different of service characteristics, enforcement characteristics.Explain the current tax assessment procedures and analysis methods by using a tax assessment case.The third chapter, tax assessment of Nanchang Local Tax Bureau. The general situation of Nanchang City Local Taxation Bureau,including management of tax sources, tax assessment,the problem of tax assessment in Nanchang and its reasons.The fourth chapter, introduces the successful experience of Nanjing and Hefei local tax bureau in the work of tax assessment.In the fifth chapter, we put forward the countermeasures to improve the tax payment assessment in Nanchang city.