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

The Theory and Application of Tax Assessment

Author LiuJianJie
Tutor FuDaiGuo;ShiXuanZhang
School Southwestern University of Finance and Economics
Course MPAcc
Keywords Tax Assessment Theory Application Research
CLC F812.42
Type Master's thesis
Year 2007
Downloads 728
Quotes 5
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Strengthen an important day-to-day management of China's tax system, the proposed tax assessment reflects the State Administration of Taxation, tax collection and fine, and the requirements of scientific development, the foreign tax practice also proved to be a more effective means of management . However, China's tax assessment or focused on the technical level, the lack of analysis of a combination of factors, and less on the practical implementation issues. This paper focuses on the tax assessment theory and application of practical problems based theory, as exemplified by the facts, theme development context clues to successful foreign experience for reference, step-by-step discussion, profound, specific analysis of tax assessment basis in reality The limiting factor, comprehensive management, combined with the knowledge and ways of thinking, from a theoretical and practical perspective on tax assessment study. The logical structure and framework of this article is as follows: The first part of the Introduction: ask questions, analyze the research background and the practical significance of the research done. The tax assessment is an international system of tax collection, and has been widely used in many countries and regions in the world, but China is still at the initial stage of exploration. Many tax officials did not fully grasp its essence and substance, the tax assessment floating on the surface, going through the motions and more difficult to in-depth, far from \the quality and efficiency of tax collection and management, \tax assessment as an opportunity to optimize service contrary to the wishes. Therefore, under the current conditions, according to the characteristics of China's current tax system, drawing on the successful experience of the Western tax assessment, combined with our specific reality, to strengthen tax assessment management undoubtedly has a very important practical significance. The second part of the \Followed by the positioning of the functions of the tax assessment, proposed must be a good grasp of the tax assessment and tax collection, tax inspectors, tax services relationship. Third, the theory through the analysis of tax compliance, tax assessment is the evaluation of tax non-compliance behavior, measurement. Fourth, to carry out the tax assessment on the impact of tax fairness and efficiency. The third part of \also pointed out that the factors currently constrain development impact. Draw on financial analysis, audit techniques, theories and methods of enterprise performance evaluation, the introduction of the idea of ??the comprehensive evaluation and further improve the idea of ??the tax assessment. Part IV, \foreign a mature tax assessment system for operating a template, to improve the level of tax assessment. The fifth part of the \Part VI, \

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