Research On The Path Of Relative Person Protection In Tax Assessment

Tax assessment is an inevitable link in the tax collection and management process.After 1997,the new collection and management model was implemented,and the taxpayer's independent declaration and collection and management were established.Taxpayers are responsible for the authenticity of their declarations,and the tax authorities only conduct formal examinations when they accept them.Only after the assessment by the tax authorities confirms that the taxpayer's reporting 'behavior can be finally recognized and legally effective.The tax assessment has undergone certain changes in the process of the collection and management reform.From the beginning of the "command-submission mode" to the "control mode" to the "new public management" concept,there is a new mode of communication and reconciliation.Development is not a phased change with obvious boundaries.In fact,the idea of"command-obey" has always affected the behavior of tax authorities in tax assessment,and the tax authorities are still in a strong position for most of the time;Although the concept of "control" has been proposed,the role of taxation assessment process control is still limited because of the lack of external supervision;and the settlement of tax authorities and taxpayers is not recognized by law,but it does exist in practice.Make taxpayer rights in an uncertain state.These all indicate that the relative rights of the tax assessment are in urgent need of protection.In the current research,the lack of correct positioning of the nature of tax assessment,most of them are considered to be an internal behavior of the tax authorities,there is no enforcement power,no violent organs guarantee the implementation,therefore,the relative rights in the tax assessment Protection research is also rare.Because scholars lack understanding of tax assessment practice,there is almost no research on interviews and reconciliations in the process of collecting interactions,and tax workers,based on their understanding of tax assessment work,propose the concept of relative protection in tax assessment.A series of procedural protection measures are listed,but there is a lack of analysis of the current situation of the status of relative protection in tax assessment.This paper studies the protection provisions of the relatives in the current tax assessment,points out its limitations,and analyzes the reasons for the current lack of protection of the relative rights of tax assessment.First,the existing regulations have lower legislative levels,mostly The internal norms of the tax authorities have limited protection for taxpayers' rights;the second is the inaccurate positioning of the nature of tax assessment,and there are no relevant provisions on soft law enforcement methods such as reconciliation,resulting in the lack of protection of taxpayers' rights in this relationship.The author refers to the relevant provisions of the Tax Assessment Management(Trial)and the tax practice to classify the tax authorities' behavior in the tax assessment,and divides the tax authorities' possible behaviors into traditional tax inspections;policy counseling behaviors and Non-traditional interviews,reconciliation and other acts.And each of them was broken,and the recommendations on the protection of relative rights were put forward in a targeted manner..