What are Tax Assessments?

Tax assessment is one of the ways in which tax authorities perform tax management and provide tax services to taxpayers in fulfilling their tax obligations. Through the implementation of tax assessments, we discovered the shortcomings in the collection management process, strengthened the management monitoring function, reflected the civilized thinking of the service-oriented government, and served the management. In order to help taxpayers to discover and correct mistakes and omissions in the process of fulfilling tax obligations, it is very important to correct taxpayer's tax awareness and ability to fulfill tax obligations.

Tax assessment

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The development of tax collection and management in developed countries also confirms the important role of tax assessment in modern tax management. From an international perspective, the level of tax management is positively related to the degree of economic development, that is, the more developed the economy, the higher the quality and efficiency of tax management.
1. The key to effectively improving the efficiency and effectiveness of tax assessment work lies in people! Only through unremitting efforts to strengthen training and education, assessment practice drills, etc. through various channels and methods, and continuously improve the political literacy of tax administrators, various related knowledge, and the comprehensive quality of tax personnel. On the one hand, tax assessment requires appraisers to be proficient in tax business knowledge, accounting and accounting knowledge, as well as proficient in operating computers. It is required that appraisers be able to combine qualitative and quantitative analysis in accordance with national tax policies and their own comprehensive knowledge and quality, from multiple levels Carry out a detailed desk analysis of the status of tax sources and tax behavior, and gradually verify the authenticity and legality of the declared data, and have strong logical analysis capabilities; on the other hand, due to the need for evaluators to conduct
The contradiction between China's tax assessment and the "Law on Collection and Administration"
According to the "Measures", there are two ways to deal with doubtful questions in the tax assessment: the first way is to solve general problems such as calculation and filling errors found in the tax assessment, deviations in understanding of policies and procedures, etc. Procedures such as interviews, proofs, investigations and verifications are clear in facts, and there are no suspicions of tax evasion, etc., and there is no need to file a case for investigation and punishment, which may be submitted to the taxpayer for correction. The second method is to discover that the taxpayer has tax evasion, evaded the recovery of tax arrears, defrauded export tax rebates, tax resistance or other cases that need to be filed for investigation
Reforms Establishing Core Position in Tax Assessment
Analyze the actual purpose of tax collection and management, and the characteristics of management, auditing and evaluation, and establish the core position of tax assessment in tax management. In this way, the advantages of high efficiency, high accuracy, and low cost of tax assessment can be brought into full play, and the tax collection rate can be greatly improved.
To establish the core position of tax assessment in China's tax collection and management, we must make corresponding reforms in tax law, collection and management institutions, and computer networks.
(1) Clarify the legal status of tax assessment in tax collection and management. Tax assessment as a stage of tax administration, and
Title: Tax Assessment
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Tax risk assessment
Tax assessment practice and model case analysis [3]
The basic procedures and common technical methods of tax assessment are as follows:
1. Through macro analysis and calculation of massive data of tax collection and management, summarize the regular characteristics of taxpayer's taxation economic relationship, set corresponding early warning standards, establish early warning system, and select key tax assessment objects through the early warning system
2. Perform a preliminary desk-to-door comparison of the taxpayer's tax declaration materials to determine the direction and focus of further assessment and analysis;
3. Inferring and confirming the authenticity and doubtfulness of taxpayer declaration data through horizontal data comparison analysis, vertical data law analysis, and related rationality analysis of data index logical relationships, estimating taxpayer's potential production and operation income, and inferring taxpayer The actual ability to pay taxes;
4. Interview with the taxpayer on the assessed problems, doubts and inferred tax payment capabilities. If the taxpayer can approve the assessment result, check the tax payment according to the assessment of the source of the tax; if the taxpayer cannot accept the assessment result, transfer the assessment data to the inspection department for the record.

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