A IRS Tax Assessment Problems And Countermeasures

Along with our country commercial system reform and the administrative examination and approval system reform,the enterprise registration threshold is greatly reduced,more diverse market players,and tax issues are becoming increasingly complicated,and the full implementation of replacing business tax with value-added tax(VAT)pilot after the objective to increase the national tax authorities to prevent tax risk management difficulties,and purify the overall tax environment of the extremely arduous task.Break through the bottleneck of the development of the reform of tax collection and management system,and effectively improve the quality and efficiency of risk management,and constantly raise the rate of tax collection.Tax assessment is the main tax risk coping strategies,is China's current tax authorities relatively weak work content,the tax assessment is an important measure to strengthen the supervision of tax sources,it is very important for our country to strengthen tax collection basis.A perfect tax assessment system is of great significance to improve the control ability of tax sources and the quality of tax collection in relevant departments.Based on the analysis of the current situation,achievements and problems of A IRS's tax assessment,this paper puts forward some countermeasures and suggestions for improvement and perfection.This paper is divided into six parts.The first part is the introduction,introduces the research status of the relevant background of the tax assessment at home and abroad;the second part is the theoretical basis and related theories including the theory of tax compliance,tax risk management theory,the theoretical basis for the following writing;the third part of the status of tax assessment the introduction of A IRS,first introduced the development process,and then from the classification,the tax assessment process and methods are introduced in detail;the fourth part is the focus of this chapter,focuses on the analysis of the A in the presence of the IRS tax assessment problems,the study found that the IRS A information based tax assessment positioning is not clear,the tax assessment is not complete,the tax assessment method has defect,tax assessment and tax inspection authority confusion in tax assessment,Tax assessment,executive ability needs to be strengthened and so on.To solve these problems,the fifth part gives some suggestions and countermeasures,in order to improve the A IRS tax assessment.The sixth part is the conclusion of this paper.It summarizes the full text and points out the shortcomings of this study.