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Study on Current Situation and Optimization of Tax Assessment

Author: WenXun
Tutor: WangGuoQing
School: Southwestern University of Finance and Economics
Course: Finance
Keywords: tax assessment tax efficiency plea bargaining negotiation with assessment
CLC: F812.42
Type: Master's thesis
Year: 2008
Downloads: 159
Quote: 0
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Abstract


The tax assessment is a management system of the tax revenue which can be adapt to more meticulous and scientific development of tax collection and managem -ent, and it has been proved efficiently in the practice of the tax revenue in abroad. In China, the tax assessment needs to be completed, because of the late start and spe -cial national conditions. The paper analyzes the theory of assessing taxation and the problem about the practice of taxation, and then researches the defect in the tax rev -enue of China according to the foreign relevant experience. Finally, the paper propos -es the thinking of optimizing tax and the principle about promoting tax efficiency.The paper is mainly divided into four parts:First part: Discussion about the meaning of tax assessment. In the part, it introduces typical tax assessment systems of other countries, and proposes the background of development about tax assessment in our country. Through analyzing the behavior of levying taxes person and paying taxes person with relevant theories, we believe that relations of both sides can be coordinated in the frame of tax law.Second part: Analyzing present localization of tax assessment and economic benefits. In the part, we put the suggestion about relocating of tax assessment through analyzing the problem which is brought in because deficient understanding and deviation system about tax assessment. We analyze economic benefits of tax assessment with the view of fair and efficiency, and then point out that there are different requirements about the tax fair and efficiency in different periods. Finally, we believe the fair and efficiency of tax assessment is relative.Third part: Analyzing defect of tax assessment. in the part, it point out that the subject problem in tax assessment is tax efficiency, we can use plea bargaining to select the problem.Fourth part: Design the system about plea bargaining of tax assessment.

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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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