| As an important policy tool,tax plays an indispensable role in regulating the national macro-economy and ensuring the national fiscal revenue.Tax assessment as one of the recognized tax collection and management means in the world,tax assessment has not only been recognized internationally,but also reflected its own value and played its unique role in the application of tax risk management in China.With the continuous reform of the tax collection and management system,China has established a new tax collection and management model based on taxpayers’ self-evaluation and guided by tax risk management in practice,and gradually implemented a new tax supervision system of "risk + credit".The application value and information means of tax assessment in tax risk management have also been significantly improved.This thesis takes the tax assessment in the tax risk management of F City as the main research object.By consulting a large number of domestic and foreign literature and the policy basis of the State Administration of Taxation,the Ministry of Finance and other relevant departments,this thesis summarizes the development trend of tax assessment at home and abroad from both theoretical and practical aspects,explores the relationship between tax assessment and tax risk management,and adopts research methods such as literature analysis,field investigation and interview,Deeply understand the different understandings of tax officials and taxpayers in F City on the concept and role of tax assessment,respectively analyze the satisfaction of tax officials and taxpayers in the application of tax assessment in tax risk management,and elaborate the tax assessment process in tax risk management of F City Tax Bureau on the basis of mastering relevant concepts,roles,theories and evolution and innovation of tax assessment,This thesis analyzes the application status of tax assessment in tax risk management,summarizes the tax assessment methods used by F tax bureau to deal with tax risk tasks in recent 5 years,and draws a conclusion through the data: the main means for F tax bureau to deal with tax risk is not only tax assessment,although compared with other daily collection and management methods,tax assessment has been commonly used in tax risk management,However,from the actual situation,the application degree of tax assessment has not been clearly reflected in F City tax bureau.Based on the current application status,the author puts forward the problems of tax assessment in tax risk management,analyzes the causes and puts forward corresponding measures,so as to further improve the application value and quality effect of tax assessment in tax risk management,strengthen tax risk management,and improve taxpayers’ tax compliance and satisfaction. |
