Research On Tax Assessment Of Local Tax Department

Tax assessment is a very important work in the tax collection process,to reduce the loss of revenue rate and improve taxpayer compliance with tax law.Although the development of tax assessment system in developed countries is relatively perfect,and in our country is still in the initial stage,has not yet formed a relatively complete tax assessment system.At present,there are many problems in the basic level tax assessment in our country,including the low quality of tax assessment,the determination of the scope of tax assessment is unreasonable,the method of tax assessment is not scientific and so on.These problems greatly reduce the work efficiency of China's Grassroots Tax authorities,at the same time,these problems also show that the Grassroots Tax authorities in the specific work there are many needs to be improved.At the same time for better sources of security,optimize the tax service,tax assessment has become an important link of tax collection.Therefore this paper takes Jingdezhen city tax department as the research object,from the definition of tax assessment and program theory to explain,and then to the Jingdezhen City local tax departments in the tax assessment work status,achievements and problems of in-depth analysis of.Specific problems based on local tax departments of the oriented,separately from the main building,selection of assessment methods,assessment methods and other aspects of the use of the feasible path,including strengthening the selection and training of personnel evaluation,broaden informatization evaluation channels,the implementation of classification management.Through the practical problems in the local tax department to carry out systematic research,combined with the subjective and objective practical to improve the assessment of the ability of the feasible path.