Research On The Problems And Countermeasures Of Basic Level State Tax Department's Tax Assessment

The late 90 s of last century,part of Chinese tax authorities learned from the advanced tax experience of western developed countries,and began to try to apply tax assessment in tax collection and management.In 2005,State Administration of Taxation issued the implementation of "tax assessment management approach <Trial>",which marked tax assessment began to be used in China's tax authorities in full implementation.With the deepening of the reform of the tax collection and management system,the tax assessment work has been gradually perfected and improved in the aspects of organizational system,work idea and information means.It has made great progress in promoting tax administration according to law,strengthening tax source management and improving tax compliance Effectiveness.Since 2011,the national tax authorities gradually establish a tax risk management mechanism to implement tax risk control,under the guidance of risk management philosophy,the tax assessment began to develop to be more professional,team working and information.The focus of work also began changing from a single tax compliance assessment model to a comprehensive response to tax risk management model.Its tax collection and management of the core position has been widely recognized.As an important way to deal with risks,tax assessment reflects its management value in practice,but it also exposes many problems,such as lack of law,misorientation and poor management.How to further optimize and promote tax assessment has become an important topic that tax authorities must pay close attention to in strengthening tax collection and management and deepening tax system reform.Based on these understanding,this paper,clears up the current situation of domestic tax assessment research,expounds the basic theory of tax assessment,taking Hengyang tax as an example.On the basis of introducing the development of tax assessment work,this paper analyzes the current tax assessment in legal mechanism,Positioning,organizational structure,human resources,information technology applications and assessment of the existing problems,and then put forward the corresponding improvement strategy.