Research On Linkou IRS Tax Assessment Based On The Professional Tax Management Mode

Tax assessment from the earliest foreign tax audit system, administration issued 2005 "tax assessment management approach(trial)", the first time in the form of normative documents for tax assessment work put forward some directive requirements, also marks the tax assessment carried out in the comprehensive tax administration work. In 2009, the administration formally proposed risk management oriented tax professional management, and in 2010 began to pilot work in some provinces and cities. Our bureau is not pilot cities and counties, but actively launching pilot work. According to the administration of professional pilot guiding ideology, tax assessment is the key point of tax sources professional management work, is a major means of verification and pay tax to the authenticity, legitimacy. But the current tax professional management in the practice of tax assessment of actual condition is far from achieving the ideal effect, play a proper role.Based on the reform of tax system, tax professional management of the country's big background, through to the tax compliance game, tax risk management, tax and other tax assessment basic theory and professional management mode of research sources, to redefine the connotation of tax assessment, tax professional management mode and positioning. Then, in linkou irs, for example, analyzed the linkou state tax bureau tax assessment stage of development and the current situation of tax assessment under the new mode, and to inform tax professional management mode existing in the work of tax assessment problems and their causes are analyzed. Then, put forward the perfect Suggestions on linkou irs tax assessment under the new mode, such as dealing with tax assessment for accurate positioning, strengthening tax information tube, scientific assessment model is established, laying solid foundation tax assessment, norming the program of tax assessment, the implementation of classified evaluation, strengthen the evaluation of performance appraisal. Finally, the evaluation of linkou coal industry through theoretical analysis and case specific tax assessment method system in practical application of the coal industry.All in all, the thesis in linkou irs, for example, tax, tax professional management mode is studied the problems existing in the evaluation work and put forward the perfect measures, providing reference to other area county bureau, is advantageous to the tax payment evaluation play a bigger role in the practical work, improve the level of the tax authority management and service.