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The tax assessment is internationally popular way of tax collection, but also the tax authorities of taxpayer taxpayer to fulfill a method to check things. This method can effectively compensate for sources of revenue management is weakening again the service concept resides management of service-oriented government management thinking. In most Western countries, the tax system is relatively sound, this management methods and ideas to get the community generally recognized. From the domestic and international comparison can be found, although different countries the tax system is quite different, but the new management model have become more prevailing international tax assessment. View from the current practice of China's tax, local tax authorities of tax assessment are given a high degree of attention and a great investment. However, the lack of the tax theorists connotation tax assessment, positioning role more unified authoritative exposition around the tax authorities in their efforts, the scope of the assessment practice, there are many differences and diversity in the tax assessment of the organization, processes, methods and so it is different. From our province, Jiangxi Province's tax system is implemented in the nation's tax system earlier time, one of the provinces of the larger effort, but encountered some problems in the process of implementation. Therefore, from a different perspective on current tax assessment system analysis, scientific orientation Tax Assessment explore building a new era tax assessment system, the implementation of the tax according to law, and implement the scientific concept of development, not only academic value, more of the more important practical significance. This article does not entangled in the tax assessment concepts, definitions and origins, but starting from the tax assessment sparked controversy positioning, the legal basis of the anatomy and elaborate tax assessment locate, identify the objectives and principles of assessment work, highlights and Jiangxi Province's tax system the tax assessment practice, problems and causes, summed up the basic viewpoints: First, the tax assessment on the whole do not have the force of law, are administrative recommendations acts, but in all aspects of tax administration right legitimate use. Second is to adapt to future tax system under the framework of a new pattern of tax collection and tax assessment mechanism is established long-term goal of the tax assessment; reach strengthen the tax administration, improve tax collection rate, improve tax compliance by tax assessment tax assessment realistic goal . Third, the tax assessment should be based on the principle of stronger management, better service, specification and coordination with efficient human-machine combination, simple and convenient. Fourth, the problem still exists in the current tax assessment and the practice is far from complete, the object is not accurate enough, the method is not advanced enough through Assessment tube is not obvious enough, the supervision mechanism is not sound enough. Based on the above judgment, from seven aspects of the organization, post responsibility system, process design, tax analysis, indicators of early warning method for modeling, performance evaluation, proposed a series of recommendations for deepening the tax assessment system of design.
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