Study On The Improvement Of Tax Assessment System By The Grassroots Tax Authorities

As a main resource of national income,tax is an important means for a country to exercise macro-control.In recent years,with the continuous growth of domestic economy and the constant improvement of the environment of tax administration,China's tax revenue is increasing year by year.However,due to the fact that the global economic recovery is blocked and the domestic economic structure is changing,our country is facing a new economic situation that the downward pressure on the economy is boosting and the economic structure is diversified.The Central Economic Work Conference 2014 expounded the new feature of the resources,market,consumption and other aspects,and it also put forward that the "new normal" will be the major logic in our country's economic development in a period of time in the future.Under such an economic environment,the traditional tax administrative mode has been difficult to meet the development needs of today's society,and the new economic situation is bound to present severer challenges and more requirements to the tax authorities about the tax collection and management work.Tax assessment,making it possible to monitor the taxpayers' behavior in real time,is a kind of modern tax administrative mode,and it has played a more and more important role as a "Link" and a "Filter".Tax assessment system is a main influencing factor determining the effectiveness of tax assessment.A perfect tax assessment system is highly significant for the improvement of assessment efficiency,the reduction of tax costs,and the raise of the degree of tax compliance.However,through my practice and study of tax assessment in the grassroots tax authority,I find that there are still some problems within the tax assessment system of Sanming municipal office,SAT.For example,the setting of assessment agencies is unreasonable,the appraisal mechanism is unscientific,the quality of the assessment personnel is not high,the degree of informationization is insufficient,the screening method is unreasonable,the assessment indexes are not sound,and the setting of the warning values is not scientific,etc.These imperfections in tax assessment system seriously restrict the development of the tax assessment work in the grassroots tax authorities.In this paper,using the method of combination of theoretical and empirical analysis,we do research in the improvement of the tax assessment system by the grassroots tax authorities,based on the case of Sanming municipal office,SAT.First of all,we lay a foundation for the study using the tax assessment,tax assessment system,tax compliance,cost-effectiveness and the related theory.Secondly,we deeply analyze the present status of the tax assessment system of Sanming municipal office,SAT.Thirdly,we sum up some beneficial methods to improve the tax assessment system,making full use of the advanced experiences of the developed countries,such as the US,the UK,Japan and Singapore.Finally,on the basis of the above research,we put forward the countermeasures to improve the tax assessment system for Sanming.municipal office,SAT.This paper argues that,to improve the tax assessment system of Sanming municipal office,SAT,must start from such aspects like establishing professional assessment agencies,perfecting the evaluation and appraisal mechanism,building a contingent of high-quality talents,raising the level of informationization,determining a reasonable screening method,perfecting the assessment index system,and setting scientific warning values.