| Compared to the tax declaration, tax assessment happens in the situation in which the taxpayer does the wrong declaration or can no make the declaration. If so, the tax authorities will decided and levy the taxation according to other direct or indirect factors.It is significant to make a study of tax assessment both in theory and practice in China.Under the background of the rule of law and administrating tax under law, tax assessment is consistent with administrating tax under law.Tax assessment system, cooperated with the taxation legalism, in essence, is a concrete manifestation of administrating tax under law. In theory, the difference between the presumption of taxation and tax assessment is that the former has more extensive connotation and denotation than the later. Chinese tax assessment system faces the problem that tax assessment legislative is too law,and tax law concept is fuzzy,and the manner of tax assessment is abused by tax authorities and so on.Reasons of the above problem are the weakness of existing current theories, the lack of procedural constraints, the tax assessment rights abusing and rent-seeking, the weakness of tax culture and poor tax relief. Under the background of ruling by law, the improvement and development of the tax assessment stick to three principles: the tax assessment legalism, the judicialization of tax assessment decision, the centralism of the taxpayers. Besides, the tax assessment also should obey the principle of "equality in priority, and giving consideration to efficiency. To say it detail, we need do the following six aspects: to make more higher authority making laws; embodying the tax assessment procedure; develop the tax culture; exercise a close supervision over the tax authority;develop the tax collectors; and make the taxpayer can get relief easily. |
