基层税务机关纳税评估的现状及对策-公共管理专业论文.docxVIP

II II Abstract As a supervisor mode of China, assessment evaluations for grass-root taxation authority has been generally accepted and approved by major countries in the world. In the system of tax collection and management, revenue department and taxman take assessment evaluations as a key method to supervising taxpayer`s liability and HYPERLINK /control/ controlling taxation. Assessment evaluations are now widely used to help to solve the illegal activities concern taxpayer, also help to improve the sense of assessment for taxpayer and the ability； It is the chief means to construct the Service- typed HYPERLINK /government/ Government, and testifies the spirit “Combine Serves with managements in tax collection”. Most developed countries have had built many different characteristics assessment evaluations molds to keep a scientific and reasonable development of tax administration. In recent years, with the development of informationization and following the unceasingly HYPERLINK /deepen/ deepen the HYPERLINK /reform/ reform of taxation worldwide, assessment evaluations system are expanding through the improvement, and it gradually forms one significance operate to supervising and HYPERLINK /control/ controlling the taxation on a global scale. So to construct a system of assessment evaluations for grass-root taxation authority, in the favor of propel and deepen the assessment evaluations, enhance tax structure acts on international convention, enforce the HYPERLINK /change/ change of role and HYPERLINK /function/ function of the tax authority, reduce levied cost and increase taxpayers` HYPERLINK /initiative/ initiatives. As an HYPERLINK /effectively/ effectively complemented way for tax collection and management, assessment evaluations system is conducive to find and rectify the taxation illegal acts, raise tax consciousness and taxman`s working abilities. What cannot HYPERLINK /ignore/ ignore are that there still have some drawbacks of the system of asses