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

The Local Tax Department Tax Assessment Research

Author TuZuoJun
Tutor FeiJun
School Central China Normal University
Course Public Administration
Keywords local tax departments tax assessment tax risk management taxassessment information
CLC F812.42
Type Master's thesis
Year 2013
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In recent years, with the wide application of the theory of tax compliance and risk management theory in the world, tax assessment as an important means of tax risk management has been adopted by all countries, in the developed and some developing countries and regions to establish mature tax assessment system. Tax assessment has become an inevitable trend and the way to improve the ability of tax service and tax source monitoring. In the background of deepening the reform of tax collection and administration, the research about the tax assessment of local tax departments is very necessary.This paper briefly introduces the concept of tax assessment and basic connotation, the important role tax assessment played and theory foundation depends on; and clarify boundary problem between tax assessment and tax legal behavior such as tax collection, tax service, tax inspection; on the basis of briefly expounds the development of Wuhan local taxation department, in combination with the current tax assessment situation; points out that the local tax authorities tax assessment problems; The experience of foreign developed countries advanced tax assessment is analyzed and summarized; Based on the foreign advanced experience for reference, finally put forward the corresponding solution countermeasures.In this paper, using literature method, inductive analysis, comparative analysis and other research methods. In our country, no matter in theory, or in practice, tax assessment is a new research topic. Research on tax assessment, more focus on describing the tax assessment in China’s development process problems, and this paper is in the background of deepening the reform of tax collection and administration, combined with the local tax authorities tax assessment practice, introduces the development of Wuhan local taxation department tax assessment at the same time, sum up the experience of foreign tax assessment tax assessment and characteristics, from the micro-level research of Wuhan local taxation department tax assessment stage of development, the present situation, problem, to investigate the methods and Countermeasures to optimize the grass-roots tax department of the tax assessment, to find the breakthrough point of the local tax departments tax assessment from.

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