Empirical Research On Tax Assessment Theory And Case

Tax assessment fully embodies the "fair, neutral, transparent" of modern tax management as an effective revenue management system,Which has been adopted by more and more countries. As early as in 1963, USA set essentially belongs to the "tax assessment" and "the taxpayer compliance measurement method for judging" model, and the special tax assessment agencies perform regularly.Our country in the field of management of tax collection and introducing the concept of tax payment assessment is developing nearly 10 years. In 1999, Qingdao City, the IRS tax assessment pilot began. Then, the tax authorities all over China formulated and implement the tax assessment system combining with the local actual situation from 2001 to 2005.The national tax administration has issued "trade VAT assessment approach", "tax assessment management approach (Trial)", Which can be said that through theoretical research for more than ten years of exploration and practice, tax assessment in China already has a certain theoretical and practical basis.However, tax assessment is still a new thing in our country, all the work is still in the exploratory stage, and did not form a complete system of evaluation of tax payment, but also has not formed the perfect theoretical system of mature, tax assessment. It can be said that there are still many problems in the tax assessment practice, the most prominent problem is that the tax assessment and tax inspection has no boundaries in some places, the tax assessment has become almost "the second inspection", therefore, the rights and interests of the taxpayers are frequently infringed. First of all, this thesis aims at the current tax assessment work in some hot, key problems, to its concept, feature, principle, function, nature, goal, method and so on.I’ll put forward my own unique insights in this thesis, and strive to make scientific orientation of tax assessment functions; secondly, this paper fully draw lessons about the tax assessment experience from the developed countries, and absorb the knowledge of the subject as tax inspection, tax auditing and financial management analysis, and then forms useful practice. This paper introduced the case of tax assessment of local taxes to form a strong operational methods combining with models and make analysis and suggestions based on the specific situation of Wuhan City.