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Research on the Improvement of the Tax Payment Assessment System of Wuhan Local Tax Bureau

Author: Luo
Tutor: XuZengYang
School: Central China Normal University
Course: Public Administration
Keywords: tax payment assessment system construction system improvement starting stage
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 56
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Abstract

Recent years, the domestic economy developed rapidly. In order to fit in with the new requirement to the taxation management which is asked by the changing situation of the international politics, economy and culture, the State Tax Administration made the important decision to carry out the tax levy and administration system revolution. The revolution is required to build scientific and reasonable tax management system based on China’s situation and other countries’experience step by step. Tax payment evaluation as a new method of management to coordinate with the revolution embodies the development demand of tax management which is wished to be scientific, professional and elaborate. Tax payment evaluation compensates the "management deficiency, the powerless of tax resource supervision and the misplacement of collection and audit", which has realistic meaning to perfect tax management system, to reduce the losing tax and to advance tax compliance. It has been testified by practice that tax payment evaluation is one of the very important tasks of management as an international administration managerial system. The tax payment evaluation services the collection, the management and the audit. It not only be beneficial to suitable division of work but also to realize the effective monitor which can stop the leak, and also intensify the supervision of taxpayers’financial and operation information, upgrade the efficiency of tax audit, which embodies the intensification and efficiency of tax management.Our country’s tax payment evaluation begins a little late. From2005, domestic tax authorities start to draw up and implement tax payment evaluation rules and search for the method of evaluation. However, the tax payment evaluation is still a new area for the domestic tax authorities. It is on the tentative stage and has not formed mature tax payment evaluation theory system.On the background of tax management revolution, the article takes Wuhan Local Tax Bureau for example analyzing the process of building tax payment evaluation system, and discussed how to set the organization, how to determine the boundary of task, how to clear functional positioning, how to design scientific and reasonable evaluation process, how to design the indicator system and how to do performance management. The article also analyzed the operation problem and reason of the tax payment evaluation system and presented the resolution and advice.The article has five parts. The first part elaborates the background, the meaning of the article, the research situation, the method of research, the possible innovation and the limitations. The second part introduces the theories, the concept and the connotation of tax payment evaluation and the development of overseas and domestic development of tax payment evaluation. The third part takes Wuhan Local Tax Bureau for example, describes the process of building tax payment evaluation system and analyzes the decision consideration for the angle of the reform scheme, the foundation of organization, the distinction of evaluation and audit, the enaction of rules, the research of evaluation model and the determine of performance management. The fourth part analyzes the problem in the operation and its reasons. The fifth part presents the advices of the advancing of the Wuhan Local Tax Bureau’s tax payment evaluation system.The research method is the combination of the analysis of theory and practice. The article makes effort to give the local tax authorizes whose construction of tax payment evaluation is still on the beginning to reference. Although Wuhan Local Tax Bureau’s way to build tax payment evaluation is some means of typical because Wuhan is a provincial capital city, it cannot be suitable to all region. And there is diffidence between state tax bureau and local tax bureau on the organization, the policies and the getting of third-party information, so it should revise the considerations of construction according to the tax bureau’s size and organization in the practice.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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