A, strengthen management and optimize service

B, classified implementation, according to local conditions

C, man-machine combination, simple and easy.

D, key control, flexible grasp

Tax assessment

Tax assessment is one of the ways for tax authorities to conduct tax management and provide tax services on taxpayers' fulfillment of tax obligations.

Through the implementation of tax assessment, we can find the shortcomings in the process of collection management, strengthen the management monitoring function, reflect the civilized thought of service-oriented government, and integrate service into management. It plays an important role in helping taxpayers find and correct mistakes and omissions in the process of fulfilling their tax obligations, and correcting taxpayers' tax awareness and ability to fulfill their tax obligations.

characteristic

1, tax assessment is generally conducted in the workplace of the tax authorities. The main body of tax assessment is the competent tax authority, which is implemented by the assessment professionals. The objects are taxpayers and withholding agents. In the implementation of tax assessment, it is generally limited to the internal tax authorities, and no on-site inspection of the object is carried out.

2. The basic information of tax assessment has a wide range of sources. The information of tax assessment mainly comes from the information stored in the tax management information system, including tax registration, tax declaration, administrative examination and approval, invoices, financial accounting and other materials, as well as external information data obtained from banks, government agencies, trade associations and so on.

3. Tax assessment focuses on ex post assessment. The work link of tax assessment is generally after taxpayers and withholding agents pay taxes on schedule and handle relevant tax matters.

4. Tax assessment must use modern scientific means such as computer technology and mathematical statistics to compare and analyze the tax-related indicators of the assessment object, so as to reveal its abnormal fluctuation degree and serve as a reference for evaluating whether the taxpayer's tax declaration is true and accurate.

5. Tax assessment pays attention to the statement and defense of the assessment object. In the process of implementing the assessment, due to the difference between the comprehensiveness of tax assessment and the limitation of information, the assessment subject can ask the assessment object to give evidence by interviewing and providing tax information, so as to reduce the assessment error and improve the accuracy of the assessment.