Research On Tax Assessment Of Local Tax Authorities

Although China's tax assessment practice is only more than ten years,the tax authorities all over the country have the enough courage to explore the positive practice.Tax assessment work has formed a free exchange of prosperity situation.The Central Committee of the Party passed "Deepening the national tax,land tax collection and management system reform program" as a symbol,it opened a curtain of China's new round of Tax collection and management reform.The function of tax assessment decided it became the highlight of this round of reform.Third of CTAIS is on-line in the whole country.National tax and land taw share the same platform,achieved a large concentration of data's collection and management,and provided a good foundation for tax assessment's reform.After all,the Third of CTAIS is a new system.At this stage,it only can "use",and it still has a lot of problems need to solve,there is a long way to go from the "good".Public entrepreneurship Peoples Innovation,it led the number of taxpayers has increased sharply,and the new business model emerge in endlessly.But China's market economy is not mature,and the situation will continue that the taxpayers' tax compliance is not enough.So that tax assessment as the main means of tax risk also has a long way to go.This thesis takes a new round of tax reform and the Third of CTAIS on-line as the background,in the perspective of grassroots tax workers described the tax assessment's current situation and the problems,and put forward some suggestions of improving the tax assessment for grassroots tax authorities in our country.This thesis is based on the perspective of a tax officer,aimed at the research background and purpose and significance,domestic and foreign research status,research methods and innovation and shortcomings made an overview.Reviewing the development of tax assessment in China,taking Tianjin Local Taxation Bureau as an Example analyzes the existing problems in the tax assessment of the local taxation bureaus.For research,we selected the United States,Germany,Japan and Hong Kong four countries and regions 'situation and characteristics of tax assessment,and we provided the reference for China's Tax Assessment.Finally,positioning from the longitudinal function,construction of Evaluation System,Use of new technologies and ideas,construction of tax assessment team and integration of assessment resources and so on,we provided suggestions for improvement in new working modes.Author as grass-roots tax officers of long-term tax assessment,for the tax assessment work has a deep feeling,for the new round of tax reform and Third of CTAIS has very high expectations.The suggestions in thesis are not only aimed at the urgent need at this stage,but also aimed at new situation and new technology of plantings and prospects.And the solutions have operational and forward-looking.Reform is a process of continuous improvement and it will not happen overnight.We have a desire for finding and solving problems in depth.We sum up the innovative approach carefully to promote the improvement and development of tax assessment work.